175 Pa. 523 | Pa. | 1896
The affidavit of defense in this case avers that the piece of ground against which the assessment was made and lien filed, was all used and occupied for railroad purposes, and constitutes the roadbed and necessary right of way of the railroad company, and it further describes minutely the various tracks which are located thereon and their uses and purposes. The reason why such property, so used, is exempt from taxation as real estate, is that it is not real estate but is a part of the corporate franchise. If any part of the ground in question was used for other purposes than as the bed of a railroad, that portion would