Cases Relating to the Law of Railways, Decided in the Supreme Court of the United States, and in the Courts of the Several States Volume 2 (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1856 Excerpt: ...the court below was delivered by Jones, P. J., as follows: --There are several objects of property, presented in this case stated, which, in our opinion, are not exempt from the operation of the tax laws of the Commonwealth. "Under the case in 8 Watts & Serg. 334, in which it is decided, that the toll-houses and collectors' offices belonging to an incorporated canal, and incident thereto, are not taxable as land or real estate, under the acts of 1834 and 1844, and for the very sufficient reasons there stated, we have no difficulty in deciding that in the present case the water stations and depots of this road, being accessories, and indispensable ones too, of the road, are not subject to assessment for taxation. Those stations and depots are clearly as necessary and incidental to a railroad as toll-houses and collectors' offices are to a canal. "Without them the franchises of the company could not well be enjoyed at all, --the engines could not run without regular and certain supplies of water at these stations, nor could the financial and other business of the company be conducted without the offices upon the line of the road, and the depots, which are necessary for receiving the engines and protecting them from injury, for collecting and storing the very bulky materials used in working and in repairing the road, and also for receiving passengers and freight. Indeed, the act of incorporation of the company, of 4th April, 1833, Pamphlet Laws, 150, makes these depots and water stations part of the road in express terms, where, in the proviso of 11, it is declared that the said railroad shall not, except in deep cuts and fillings, or at points selected for depots or engine and water stations, exceed four rods in width. Under that provis the...