Northampton County v. Easton Passenger Railway Co.

Citations

• 148 Pa. 282
• 23 A. 895
• 1892 Pa. LEXIS 971

Syllabus

<p>Taxation — Corporations—Property incident to exercise of corporate functions.</p> <p>The property of canal and railroads companies, and other quasi public corporations, necessary for the exercise of their several franchises, as depots, toll houses and water stations, is not taxable for local purposes. The reason for this exemption is that these things enter into the very composition of the works of these corporations and are essential to the exercise of their corporate functions, and for this reason are taxed by the state as included in the capital of the said corporation.</p> <p>Case stated — Pacts agreed upon — Court will not go outside the agreement. In an action by a county to recover taxes against a street railway company, the ease stated agreed upon, declared “that the said lot and stables and the said horses, cars and vehicles are used only in and about the business of conveying passengers and produce, according to the defendant’s corporate powers, and that they are appurtenant, necessary and indispensable therefor.”</p> <p>Held, That the court will not go outside of the case stated, and that this agreement therein as to the facts clearly brings the case within the principle above stated.</p> <p>Query, whether apart from the above agreement, such property would be held to be exempt.</p>