Kittanning Borough v. Garretts Run Gas Co.

Citations

• 35 Pa. Super. 167
• 1908 Pa. Super. LEXIS 5

Syllabus

<p>Boroughs — Gas companies — License tax — Witness—Expert—Evidence.</p> <p>In an action by a borough against a gas company to recover the amount of a license tax where the chief of police of the borough is called to testify as to what his official duties were with respect to inspection and supervision of the defendant’s pipes and mains, and as to what he did in the performance of such duties, it is not error to refuse to permit the witness to be cross-examined as to his qualifications and fitness for the performance of the duties attached to his office before giving his testimony. Such a witness is not an expert, and is not called to testify as such.</p> <p>In such a case a question asked the borough treasurer as to what was the aggregate amount of license fees for several years imposed upon different companies, is properly overruled where it is not shown by other testimony, and it is not offered to be shown by the witness, what were the streets occupied by the several companies, the number of miles of pipe of each company laid therein, and the aggregate amount of fees that would be derived by the borough from this source.</p> <p>An offer of evidence should aver with reasonable distinctness and certainty the facts sought to be proved; without this the appellate court is not able to say that the rejection of the offer caused any injury.</p> <p>Corporations — Gas companies — Taxation—License tax — Police power.</p> <p>The facts that the pipes and mains of a gas company in a borough are part of its natural gas system, are necessary to carry out its corporate purposes, and are included in its capital stock on which, it pays a state tax, does not render it immune from liability for a license fee imposed by a borough ordinance. In such a case the license fee is imposed in the exercise of the police power, and is not a tax, and there is therefore no double taxation.</p> <p>The mere fact that license fees imposed upon gas companies by a borough are paid into the borough tr