Luzerne County Gas & Electric Co. v. Morgan

Citations

• 63 Pa. Super. 64
• 1916 Pa. Super. LEXIS 99

Syllabus

<p>Taxation — Public service corporation — Beal estate not necessary for business — Gas and electric company.</p> <p>Where a public service corporation chartered to supply gas and electricity to a borough uses the ground floor of a building owned by it and otherwise occupied by its offices, for the sale of gas and electric appliances to its customers and public generally, and it appears that such articles are for sale by other dealers in the borough, the company will be liabl.e for the taxes on the building, inasmuch as the sale of such articles is not indispensably necessary to the operation of the incorporated business. In such a case where the whole building is assessed, and the company has made no attempt to limit the assessment to a part of the building only, it cannot maintain a bill in equity to restrain the borough authorities from collecting the whole assessment.</p>