Bell Telephone Co. v. Hazleton

Citations

• 67 Pa. Super. 264
• 1917 Pa. Super. LEXIS 383

Syllabus

<p>Telegraph and telephone companies — License tax — Amount of tax — Findings of fact — Act of April 17, 1905, P. L. 188.</p> <p>In a proceeding under the . Act of April 17, 1905, P. L. 183, to determine the reasonableness of a license tax imposed by a municipality upon telegraph or telephone companies, the rule is established that the cost of the services performed, or to be performed by a municipality in the inspection and regulation of the poles, wires, conduits or cables belonging to such companies, should be the measure of the annual license fees imposed upon such structures maintained within the municipal limits.</p> <p>In such eases the findings of fact of the court below has the same conclusive force and. effect as would a verdict of a jury, save only in cases of manifest and flagrant error on the part of the trial court.</p> <p>A license fee of twelve cents for each pole will be sustained where the -court below finds in substance that the lines of the company were constructed of the best materials and carefully maintained; that they were regularly inspected by the company, and that the company had installed a device which gave immediate notice of any defect in tbe lines; that there was nothing to show that owing to the character of the soil, or the condition of the street the poles and wires of the company were insecure and required unusually careful inspection; and that the city did not maintain a distinct organization to exercise the duty of inspection of the poles and wires, but that these duties were performed through its ordinary police force, street commissioner and engineer.</p>