Appeal, No. 43, March T., 1963, from orders of Court of Common Pleas of Beaver County, Sept. T., 1961, No. 14, in re appeal of Independence Township School District from exemption granted by Beaver County Board of Assessment and Revision of Taxes, etc. Orders affirmed.
James E. Rowley, with him Myron E. Rowley, Ralph E. Smith, and Rowley, Smith & Rowley, for appellant.
John D. Ray, with him Alan C. Davis, and Ray & Good, for appellee.
Before Bell, C.j., Musmanno, Jones, Cohen, Eagen, O'brien and Roberts, JJ.
OPINION BY MR. JUSTICE ROBERTS
This appeal by Independence Township School District of Beaver County is from the orders of the court below which sustained the exemption from real estate taxes of certain buildings, fourteen tanks and seventy-two acres (of approximately 218 acres) of land owned by Laurel Pipe Line Company granted by the Beaver County Board of Assessment and Revision of Taxes for the years 1960 and 1961.
Laurel Pipe Line Company was Organized and incorporated as a Pennsylvania corporation on March 1, 1957, and was granted a certificate of public convenience by the Pennsylvania Public Utility Commission on March 8, 1957.*fn1 On March 18, 1957, the same
company was incorporated under the laws of Ohio. It was granted a certificate of public convenience by the Ohio authorities and began business as a public utility on March 25, 1957. The present Laurel Company is the result of merger of the two companies. The Ohio corporation became a parent company through acquisition of the shares of the Pennsylvania corporation. This acquisition was approved on October 1, 1957, by the Public Utilities Commission of Ohio, and on October 7, 1957, the parent company was granted permission to do business in Pennsylvania. The merger of the two companies was begun in July, 1959, and became effective January 1, 1960, following approval on November 23, 1959, by the Pennsylvania Public Utility Commission. The Commission's certificate of public convenience authorized Laurel Pipe Line Company, a foreign public utility, to engage in transporting, storing and distributing petroleum and petroleum products by means of pipelines and appurtenances for the public, extending generally westward from a point near Philadelphia to the vicinity of Pittsburgh, and then northwesterly to the Pennsylvania-Ohio border.
Laurel owns and operates a pipeline 446.5 miles in length extending from Westfield, New Jersey to Cleveland, Ohio, which transports three grades of gasoline, fuel oil for home heating, fuel oil for heating factories, diesel fuels and kerosene. These products are moved from east to west through the pipeline. Its Booth station in Delaware County receives Shipments of products from tank farms of its shippers in the Philadelphia and New Jersey area, which shipments are then moved westward to various take-off stations along the route.*fn2 From Booth station to Mechanicsburg, the pipeline is 24 inches in diameter. At Mechanicsburg,
the pipeline diminishes to 20 inches and continues to Eldorado and Duncansville in Blair County, at which point the line diminishes to 18 inches. After reaching the pumping station in Independence Township, Beaver County, the pipeline diminishes to 14 inches and ...