York Haven Water & Power Company's Appeal

Citations

• 212 Pa. 622
• 62 A. 97

Syllabus

<p>Taxation—Waters—Low water mark—Boundary between York and Lam-caster counties—Mansion house—Power company—Act of June 1, 1883, P. L. 51.</p> <p>The boundary line between York and Lancaster counties is ordinary low-water mark on the west side of the Susquehanna river. It is.not the lowest line ever reached by the water as the result of an extreme drought.</p> <p>The Act of June 1, 1883, P. L. 51, which provides that where county lines divide a tract of seated land, assessment shall be made in the county in which the mansion house is situated, does not apply where a power house to generate electricity is erected on 'a part of a farm adjoining a river. The land so used is severed from the rest of the tract, and is no part of nor appurtenant to the farm.</p> <p>Findings of fact by the court below on an~appeal from a tax assessment will not be set aside unless clear error is made to appear.</p>