Bemis v. Shipe

Citations

• 26 Pa. Super. 42
• 1904 Pa. Super. LEXIS 259

Syllabus

<p>Taxation — Real estate — Personal property.</p> <p>A stationary sawmill, in which boilers are set in masonry, erected upon lands belonging to another, held by the owners of the mill under a lease and as to which the owners of the mill had “ the right to remove at any time prior to April 1, 1906, any buildings erected by you (them) on said mill site and lumber yard,” is liable to taxation as real estate for county and township purposes.</p>