The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1899-11-10

Land not indispensably and immedi-
ately necessary to the operation of
water plant, though II may be held
solely as a water shed, cannot escape
local taXa..Jn under the law exempt
ing corporations from local taxes On
property used for public service.
This is the gist of decision made
by Judge Archibald in an exhaustive
opinion submitted yesterday In the in
junction case brought by the Spring
Brook Water Supply company to re-
strain the county treasurer from SELL
ing 5000 acres of its land in Spring
Brook for unpaid taxes.
The company, through Colonel L. A.
Watres, its president and solicitor, al
legged that the land in question forms
part of the company's capital stock;
necessary for a water shed and reser-
voirs and held for no other purposes.
After discussing the case at length
the judge decides that the Jasper Em-
cry tract on which there is a reservoir,
and the one hundred acres of the Jacob
Kidd tract Immediately adjoining and
surrounding Round Hole dam should
be exempt, but the treasurer should
be permitted to sell the remain
lectabe thereon being correspondingly
reduced to $31SS on the 800 acres as
sessable.
In arriving at the decision Judge
Archibald was guided in a measure by
a decision of Judge Ikeler in the case
Of Roaring Creek Water company
against Girton, 142 Pa, 90.
After affirming the contention that
lands indispensably necessary to the
operation of the company's water
works are not taxable for local pur-
| poses, Judge Ikeler said:
But to hold that S55 acres OF unproduct-
i've mountain lands. principally covered
with a small growth of timber or under
| brush, not used for improvements, dam
| or reservoir purposes consisting of sew
eral tracts of land are exempt from such
| taxation, because they lie along the
| stream used for supplying water for the
company and slope towards and drain
| into il, for fear a nuisance might he
erected on such lands and contaminare
! said stream is in our opinion carrying
| the principle far beyond the intention of
! the decided cases. Nearly all lands have
a drainage and nearly every stream is
surrounded by sloping lands. hillsides or
mountains, and every water company
! HlEEl Win tVIhl pFOpIlCIy ana pcGna pS
stronger ground than this one, claim
ownership and exemption from local tax
alton.
In applying this decision to the case
! In question, Judge Archibald wrote:
! There is nothing in the present case
to relieve 1t from the force of this O.
| cision or the reasons given for rem
! dering it. There, but S55 acres wcre
/ involved; here we are asked to ex.
empt over 5000 acres"
One of the paragraphs in the opin-
ion reads as follows:
! The Importance to the public of pure
water no one will gainsay, and the vigil.
ance of those who are engaged in the
business OF supplying it, in seeing to II
that 1t is not contaminated Is to be ap-
preciated and commended as it deserves
In no way do I desire to underestimate t.
this in any position taken in the present
case but in adjusting the nice balance as
to what Is necessary for this purpose and
what is not, we must be careful not to be
led away from proper standards. nor to
lay too much stress upon mere theories
ara suggestions. Particularly is this true
whore, in the effort to do justice to onc
part Of the public, we may do serious in
justice to another.