Western New York & Pennsylvania Railway Co. v. County of Venango

Citations

• 5 Pa. Super. 304
• 1897 Pa. Super. LEXIS 241

Syllabus

<p>Taxation — Railroad property — Exemption— Controlling test.</p> <p>In determining the liability to taxation of railroad property the test is to be found in the distinction between that which is indispensably necessary to the operation of the railroad as such, and that which is necessary profitably to conduct the business of the corporation.</p> <p>Taxation — Railroad's exemption of repair shop — Equity—Jurisdiction.</p> <p>Lots and buildings are exempt from local taxation when used as the general repair shops of the plaintiff’s railroad where the use is exclusive and limited to repairs and rebuilding, in reconstructing and restoring.from dangerous to safe conditions the motive and rolling stock of the company after accidental injury and natural wear and tear.</p> <p>Equity will enjoin an attempt to collect taxes levied on such property.</p>