Schellsburg v. Western Union Telegraph Co.

Citations

• 26 Pa. Super. 343
• 1904 Pa. Super. LEXIS 318

Syllabus

<p>Telegraph companies — License tax — Boroughs—Taxation.</p> <p>The'elements which enter into a license tax by a borough on telegraph poles and wires, are the necessary or probable expense incident to the issuing of the license, and the probable expense of such inspection, regulation and police surveillance as the municipal authorities may lawfully give to the erection and maintenance of the poles and wires.</p> <p>In an action to determine the validity of a borough license tax on telegraph poles and wires, it is not error to reject as immaterial and irrelevant offers of the telegraph company to prove the actual cost or value of its property in the borough; the space occupied by each of its poles, “this to show that this property is unreasonably taxed; ” the value of abutting properties and the rate at which they were taxed; the cost of reconstructing the line through the borough; the ordinary depreciation of such a line, and the present value of the line; the license fees imposed by other cities and boroughs; the capital stock, bonded indebtedness, net earning and the number of poles and miles of wire in the entire system of the company.</p> <p>In such a case, however, it is proper to permit the company to prove that its line was constructed of the best materials and in the best manner, and was'carefully maintained in the best physical condition; that it was located in a sparsely settled community and in such a manner as not to endanger or impede public travel; that it was frequently inspected, at least once a month, by its expert employees, and immediately repaired, if any deterioration was found therein; the cost of such inspection, not as a conclusive test of the reasonableness of the charge imposed by the borough, but as evidence bearing upon that question; and that the borough made no inspection of the poles and wires, and neither paid out any money nor incurred any expense for that purpose.</p>