Philadelphia v. Philadelphia Traction Co.

Citations

• 206 Pa. 35
• 55 A. 762
• 1903 Pa. LEXIS 642

Syllabus

<p>Taxation — Street railways — Traction motor companies — Beal estate— Act of April 21, 1858, F. L. 885.</p> <p>The legislature has the power to authorize a municipality to impose a tax upon the real property of railway corporations situated in a city.</p> <p>A traction motor company which leases and operates street railways in the city of Philadelphia is subject to the Act of April 21, 1858, P. L. 385, which provides that “ the offices, depots, car houses, and other real property of railway corporations situate in said city, the superstructure of the road and water stations alone excepted, are and hereafter shall be subject to taxation by ordinance for city purposes.”</p> <p>Railroads — Railways—Words and phrases.</p> <p>The words “ railroad ” and “ railway ” used in statutes of Pennsylvania will be considered as synonymous, and either will be held to apply both to steam railroads and street railways, unless there appears from the title of the act, its purpose or its context something to indicate that a particular kind of a road is intended.</p> <p>Traction motor companies — Franchise—Street railways.</p> <p>When a traction motor company operates a street railway, and leases the property and franchises of various railway companies, and operates them on its own account, it is exercising the franchise of a street railway company ; and it enjoys the privileges granted to, and becomes subject to the liabilities imposed by law upon such company.</p>