Western New York & Pennsylvania Railroad v. County of Venango

Citations

• 183 Pa. 618
• 38 A. 1088
• 1898 Pa. LEXIS 1085

Syllabus

<p>[Marked to be reported.]</p> <p>Taxation — Local taxation — •Exemption—Railroads—Repair shops.</p> <p>The property of a railroad company is exempt from taxation for local purposes, only when it is indispensably necessary to the operation of the railroad as such.</p> <p>The machine shops of a railroad company used exclusively in repairing and restoring the cars and locomotives of the company, and not for original construction, are exempt from taxation for local purposes; but if used for construction they are subject to local taxation. ■</p> <p>The case of Berks County v. East Penna. Railroad Co., 1 Walker, 428, so far as it holds that shops operated for purposes of repairs only are subject to local taxation is distinctly overruled.</p>