The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1901-05-09

city solicitor George Watson has
fun nished opinions to the board of
city assessors with reference to the
appeals OF the Delaware. Lackawanna
and Western company. Lackawanna
Iron and Steel company. the Scranton
Railway company and the American
Telephone company and Central Penn
sylvnnia Telephone and Supply com
pany from tho assessments made
against their properties for city pur-
poses All these companies allcGe that
the property assessed is necessary to
the transaction of the buincss of the
company, the cost of it included in
the capital stock, on which a tax is
paid to the state. and that therefore
they are not liable for local taxes
city Solicitor Watson in his opinion
rcterates a wclI-settlcd principle Of
law that II company cannot be taxed
locally for the property which is nee
cssary for carrying on the business for
which it was chartered. and places on
the assessors the duty of asccrtaining
Just what property is required by the
company.
The Delaware I.acka wanna and
Western companys assessment in the
Eighth. Fourteenth aud Seventeenth
wards amounts to sl53.000 and this they
ask to have reduced To s20.i00, allcg-
ing that about all OF the property as
SeSScd here is used for ralroad pur-
poses and for making necessary re-
pairs on rolling stock Of the railroad.
The assessors have the appeal under
adviscmcnt. The opinion furnished by
| Mr. Watson with reference To tHis
company follows:
SOLICITORS OPINION.
Scranton Pa. april %. 1901
| TO the Board OF City Assessors OF the City OF
| scranton.
| Gentlemen: Your communication containing
| the four afidayits made by tho agents o' tic
Delaware. Ldckawalna and Western k''iroai
| company has received my attention.
Where the legislature Of Pennsylvania has tahcd
| all the property of abroad company. or other
| corporations in a specified manner, and has NJ
tinated no design to subject it. TO any other
| taxaiion this property will be exempt from
| local taxation under general laws.
| The Delaware. Lackawanna and Western Rail.
| road company is chartered transportation
or carrying company. it also is operating under
| the same charter certain mines for the mining
and preparing of coal and Il large portion OF the
freight which it carries over its line of road IS
the coal prepared by the company through its
| mining department.
| The properties of tho company located in the
city Of Scranton, and believed by the assessors
in the different wards Of the city TO be liable
| for local taxation. we're assessed by them. ana
| upon the day Of appeal tho affdavits which ac'
company this opinion filed. claiming cScmp.
tion for certain pieces of property therein de-
scrihcd.
| Affidavit number ono. made by W. B. llickS"l',
supcrntendcnt Of bridges, claims exemption from
| tho taxes laid upon strip of land and building
! thereon in the Fourteenth ward OF this city,
amounting to S2.l0O. lie claims by his affidavit
( that this building is used for the purpose OF
| storing ice and distributing the same to reiig'
orator cars, and for the Of the occupants
OF the building and employees OF the company.
| furnishing passenger cars with ice etc.
| 1t seems to me that under the present system
| of transportation it becomes necessary for a
| TRANSFORMATION company to have at convenient
| place ice that can he used Tor the purpose of
| protecting freight. and the Use OF passengers
ratronizing their road.
| can soc nothing unreasonable III allowing
| the exemption asked for upon this ice house.
| il it is used solely for the hcncht OF the rail-