123 Pa. 374 | Pa. | 1889
Opinion,
The sole question in this case is whether the gas pipes of the defendant company, laid in the streets of the city of Pittsburgh, through which natural gas is distributed to consumers, are subject to taxation for city purposes as land or capital stock.
It is claimed that because the city had authority under the act of 1841, P. L. 348, § 16, to assess taxes on all descriptions of property made taxable for state purposes by the act of June 11,1840, P. L. 612, and the latter act provided for the assessment of the capital stock of banks and companies, that the assessment of these gas pipes eo nomine was an assessment of the capital stock. If the act of 1841 were now before us, it is doubtful whether it could be sustained. It is in conflict with the system of taxation adopted by the commonwealth since the act of 1840. It must receive a strict construction, and that would limit both acts to the six years named therein, for both stand stamped with the legislative sanction that they are extraordinary acts, and experiments for only that period of time. But, whether that is true or not, the learned judge very properly dismissed that part of the case with the laconic remark that the bill and answer disclose no taxation of the capital stock as such.
The judgment is affirmed.