T. W. Phillips Gas & Oil Co. v. Butler County

Citations

• 51 Pa. Super. 158
• 1912 Pa. Super. LEXIS 195

Syllabus

<p>Taxation — Natural gas companies — Beal estate — Office building— Production of oil — Sale of oil.</p> <p>A natural gas company is not liable to local taxation on a building which it uses as a gas office for the general conduct of its business with the public, and for its meetings and the keeping of its accounts, although it may use the building for the sale of oil produced as an accessory product, the fixed charges of producing which does not amount to one per cent of the combined production of the gas and oil.</p>