Conoy Township Supervisors v. York Haven Electric Power Plant Co.

Citations

• 222 Pa. 319
• 71 A. 207
• 1908 Pa. LEXIS 702

Syllabus

<p>Taxation — Alterations—Quasi public corporations — Real estate — Local taxation — Water and power companies.</p> <p>The real estate of a public or quasi public corporation, essential to the exercise of its corporate franchises, is not subject to local taxation in the absence of legislative authority imposing such taxes.</p> <p>The words “real estate” in the taxing statutes of this state, do not include lands or appurtenances essential and necessary to the exercise of the franchise of a public corporation.</p> <p>The test as to whether a corporation is or is not a quasi public corporation is not what the corporation has done, or what it may attempt to do, but what it is authorized to do, and may be compelled to do, under its charter in the performance of duties imposed thereby.</p> <p>A corporation chartered “for the purpose of supplying water and power to the public and to firms, individuals and corporations,” in a district named, is a quasi public corporation exempt from local taxation on its real estate.</p> <p>It is the settled policy of the law in Pennsylvania to tax the real estate of quasi public corporations, except those exempted from such taxation by statute, by including the value thereof in the assessment of the capital stoclC</p>