Schuylkill Co. v. Citizens' Gas Co.

Citations

• 148 Pa. 162
• 23 A. 1055
• 1892 Pa. LEXIS 935

Syllabus

<p>Taxation — Local taxes — Public corporations — Gas companies.</p> <p>A public corporation is one which cannot carry out the purposes of its organization without chartered rights from the commonwealth. Railroads, canals and gas companies must have the right of eminent domain in order to perform their functions. Their property, which is indispensable to their chartered rights, is represented by their capital stock, and as such is taxed specially by the legislature, and the law will not subject it to duplicate taxation by mere inference.</p> <p>While the works of a gas company and the lot of ground on which they are located are necessary to enable the company to carry on its business, .and therefore not liable to local taxation, a house occupied by a tenant is not a necessary part of the company’s works or equipment, and is therefore taxable. '</p>