School District v. Shenango Valley Railroad

Citations

• 5 Pa. Super. 79
• 1897 Pa. Super. LEXIS 193

Syllabus

<p>Taxation — Special Act of 1870, P. L. 935 — Statutes.</p> <p>The special Act of April 6, 1870, P. L. 935, relative to taxing railroads, coal banks, etc., in Hickory township, Mercer Co., was intended to impose a school tax on collieries and property belonging thereto. The legislature did not have in contemplation railroads which might thereafter pass through the township having no connection with collieries. The main plant which the legislature liad in view was the coal bank.</p>