Southern Electric Light & Power Co. v. City of Philadelphia
Cases that cite this one
16 later published cases cite this decision.
- Potomac Edison Co. v. Commonwealth (Pa. Commw. Ct. 1980)
- West Penn Power Co. v. Springdale Township (Pa. Commw. Ct. 1988)
- Golden Triangle Broadcasting v. Pittsburgh (Alleghany County Court of Common Pleas 1976)
- Chevra Achewa Chesed Anshe Cheval v. Philadelphia (Pa. Super. Ct. 1935)
- Chevra A.C.A.C. v. Phila. (Pa. Super. Ct. 1934)
- In re Charles Town Light & Power Co. (District Court, N.D. West Virginia 1910)
- Golden Triangle Broadcasting, Inc. v. City of Pittsburgh (Pa. Commw. Ct. 1977)
- Atlantic Freight Lines, Inc. v. Rankin (Pa. 1953)
- York Haven Water & Power Co. v. School District (Pa. Super. Ct. 1921)
- Kentucky Electric Co. v. Buechel (Ky. Ct. App. 1912)
- Perkins v. Coffin (Conn. 1911)
- Conoy Township Supervisors v. York Haven Electric Power Plant Co. (Pa. 1908)
- Pittsburg v. Consolidated Gas Co. (Pa. 1907)
- Harrisburg v. Harrisburg Gas Co. (Pa. Super. Ct. 1906)
- People's Passenger Railway Co. v. Taylor (Pa. Super. Ct. 1903)
- Commonwealth ex rel. McCormick v. Keystone Electric Light, Heat & Power Co. (Pa. 1899)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.