Pennsylvania Co. v. Pittsburg

Citations

• 226 Pa. 322
• 75 A. 421
• 1910 Pa. LEXIS 763

Syllabus

<p>Municipalities — Consolidation—Indebtedness—Taxation—Act of February 7, 1906, P. L. 7.</p> <p>1. When two or more cities are consolidated into one municipality, the legislature by the act authorizing the consolidation may make the consolidated city liable for the indebtedness of the old municipalities; or it may provide for an equitable apportionment of the existing burdens by requiring each of the respective municipalities to be responsible for its own indebtedness at the time of consolidation, and by providing for the payment of such indebtedness by taxation limited to the property located within the limits of the municipality contracting the same.</p> <p>2. The consolidated city of Pittsburg has no power to levy a tax upon real estate situated in the city of Allegheny belonging to railroad companies for the purpose of paying the debt of the city of Allegheny created prior to the consolidation, where it appears that such real estate is essential to the exercise of the franchises of the railroad companies, and that the city of Allegheny had never taxed it and had no power to tax it prior to the consolidation.</p> <p>3. The consolidating act did not confer upon the consolidated city the power to create any new subjects of taxation either within the old limits of each of the constituent cities, or indeed within the limits of the consolidated city treated as a single municipality.</p>