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MESSENGER PUBLISHING COMPANY v. ALLEGHENY COUNTY BOARD PROPERTY ASSESSMENT (06/11/57)

June 11, 1957

MESSENGER PUBLISHING COMPANY, APPELLANT,
v.
ALLEGHENY COUNTY BOARD OF PROPERTY ASSESSMENT, APPEALS, AND REVIEW.



Appeal, No. 57, April T., 1957, from order of County Court of Allegheny County, 1955, No. A 910, in case of Messenger Publishing Company v. Board of Property Assessment, Appeals and Review of the County of Allegheny. Order affirmed.

COUNSEL

Robert W. McWhinney, with him McWhinney & McWhinney, for appellant.

Joseph H. Ridge, Assistant County Solicitor, with him Nathaniel K. Beck, County Solicitor, John F. Murphy, Assistant County Solicitor, and Arthur L. McLaughlin, III, Assistant County Solicitor, for appellee.

Before Rhodes, P.j., Hirt, Gunther, Wright, Woodside, Ervin, and Watkins, JJ.

Author: Woodside

[ 183 Pa. Super. Page 408]

OPINION BY WOODSIDE, J.

This is an appeal from the order of the County Court of Allegheny County sustaining an assessment made upon the "press machinery" as part of the real estate of the publisher of a daily newspaper in Homestead, Allegheny County.

The assessment of appellant's real estate was made by the Board of Property Assessment, Appeals and Review in accordance with the provisions of the Act of May 22, 1933, P.L. 853, as amended (72 PS § 5020-201) which reads in pertinent part as follows:

"The following subjects and property shall, as hereinafter provided, be valued and assessed, and subject to taxation for all county, city, borough, town, township, school and poor purposes at the annual rate:

"(a) All real estate, to wit: Houses, lands, lots of ground and ground rents, mills and manufactories of all kinds, furnaces, forges, bloomeries, distilleries, sugar houses, malt houses, breweries, tan yards, fisheries, and ferries, wharves, and all other real estate not exempt by law from taxation."

There is a rule in Pennsylvania that "a chattel placed in an industrial establishment for permanent use, and necessary to the operation of the plant, becomes a fixture and as such a part of the real estate, although not physically attached thereto; in other

[ 183 Pa. Super. Page 409]

    words, if the article, whether fast or loose, be indispensable in carrying on the specific business, it becomes a part of the realty." Titus v. Poland Coal Co., 275 Pa 431, 436-7, 119 A. 540 (1923). See also Gray v. Holdship, 17 S. & R. 413 (1828); Voorhis v. Freeman, 2 W. & S. 116 (1841); Patterson v. Delaware County, 70 Pa. 381 (1872), ...


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