Pennsylvania Railroad v. Pittsburg

Citations

• 221 Pa. 90
• 70 A. 271
• 1908 Pa. LEXIS 441

Syllabus

<p>Taxation — Railroads—Real estate — Right of way — City taxes — Statutes — Repeal—Acts of January 4, 1859, sec. 3, P. L. 828, and'March 7, 1901, P. L. 20.</p> <p>Section 3 of the special Act of January 4, 1859, P. L. 828, relating to taxation of railroad property in the city of Pittsburg, is not repealed by the Act of March 7, 1901, P. L. 20, and is still in force; but in the light of prior judicial decisions, and the contemporaneous construction' of the act, as shown by the fact that for nearly half a century after its passage no attempt was made by the city of Pittsburg to assess for taxation the rights of way of a railroad, it must be deemed that it was not the intention of the legislature to include within the meaning of the words “real estate” as used in the statute the ground comprised within the rights of way.</p> <p>The legal conception of a railroad as a public highway has never been changed. As such it has a franchise not included under general words, authorizing taxation of property, real or personal.</p>