Emery Lumber Co. v. Sullivan County

Citations

• 28 Pa. Super. 451
• 1905 Pa. Super. LEXIS 221

Syllabus

<p>Taxation — Assessment—Logging company — Lumber company — Dam—Act of June 22, 1883, P. L. 156.</p> <p>The title of a lumber company to a dam in a stream is not divested by the mere incorporation of a logging company “for the purpose of the construction of dams” in the same stream. It seems that even if the bond provided by the Act of June 22, 1883, P. L. -156, were filed, it would not necessarily divest title to dams in the stream belonging to other parties. The exercise of the franchises of the logging company is not inconsistent with the ownership of dams in other parties.</p> <p>The finding of facts of the court of common pleas in assessments of taxes have great weight.</p>