York Haven Water & Power Co. v. School District

Citations

• 77 Pa. Super. 308
• 1921 Pa. Super. LEXIS 258

Syllabus

<p>Taxation — Public service company — Local taxation — Land not necessary for the purposes of public utilities — Subject to local taxation.</p> <p>An island, belonging to a public service company, which is farmed and is not essential to the exercise of the franchises of the company, is subject to local taxation.</p> <p>The fact that the whole island was purchased in order to avoid paying an exorbitant rate for the water rights, and that it was occasionally flooded, did not exempt it from taxation. The test to be applied is whether the land in question is necessary, essential, and indispensable, to the public service company in the exercise and performance of its franchises and public duties. Where it is not, it is subject to local taxation.</p>