Southern Electric Light & Power Co. v. City of Philadelphia
Supreme Court of Pennsylvania
Southern Electric Light & Power Co. v. City of Philadelphia, 191 Pa. 170 (Pa. 1899)
43 A. 123; 1899 Pa. LEXIS 798
Dean, Fell, Green, McCollum, Mitchell, Oubiam
Southern Electric Light & Power Co. v. City of Philadelphia
Opinion of the Court
The circumstances that a portion of .the property of the plaintiff is reserved for use for its manufacturing purposes in case of emergency or to meet the demands of increasing business, does not alter or change its character as being part of the premises used or intended to be used for its essential objects. It is still a part of the property which in its entirety is exempt from local taxation as real estate. The distinction which is urged between “the manufacturing of electricity” and “the supplying of it,” is without force. The power to supply includes the power to manufacture it.
The decree of the court below is affirmed and appeal dismissed at the cost of the appellants.
Reference
- Full Case Name
- The Southern Electric Light and Power Company v. The City of Philadelphia and William J. Roney, Receiver of Taxes of the City of Philadelphia
- Cited By
- 17 cases
- Status
- Published
- Syllabus
- Taxation—Exemption—Eleetrie light and power company. The circumstance that a portion of the property of an electric light and power company is reserved for use for its manufacturing purposes in case of emergency or to meet the demands of increasing business does not alter or change its character as being part of the premises used or intended to be used for its essential object. Such portion is still a part of the property which in its entirety, is exempt from local taxation as real estate. The distinction between the manufacturing of electricity and the supplying of it, is, in so far as tax exemption is concerned, without force.