West Conshohocken Borough v. Conshohocken Electric Light & Power Co.

Citations

• 29 Pa. Super. 7
• 1905 Pa. Super. LEXIS 259

Syllabus

<p>Taxation — Electric light and power companies — Boroughs—License tax on poles and wires.</p> <p>In an action by a borough to recover a license fee on the poles of an electric light company, it is not permissible under any circumstances to submit the question of the reasonableness of the fee to the jury, with instruction that if they find it to be unreasonable, they can render a verdict for such smaller fee as the evidence shows would be reasonable. Reasonableness of the fee is a question for the court.</p> <p>Where an ordinance is not unreasonable on its face, it is incumbent on one who alleges its invalidity upon the ground of unreasonableness to aver and prove the facts that make it so. He must allege facts; an averment of a mere opinion, or an inference of fact or a conclusion of law based on facts not stated, is not sufficient to prevent summary judgment.</p> <p>In an action by a borough to recover a license fee of fifty cents per pole from an electric light company due and collectable at the beginning of the year, it is no defense that in previous years the borough neglected its supervisory duty and incurred no expense for police supervision of the poles.</p> <p>In an action to recover borough license fees on electric light poles, an affidavit of defense is insufficient which merely avers that the amount of the license fee “is not based upon the cost of supervision, or expenses incurred thereby,” without setting forth any facts upon which this conclusion is based. Lower Merion Twp. v. Postal Telegraph Cable Co., 25 Pa. Superior Ct. 306, distinguished.</p>