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Transcription
Such- assessments whre upheld where an exclusive right existed. Standard Pipe Line Co. vs. Drainage Districtj 293 S. W. 1031 Water mains in streets were held to be personal so property and/to pass by sale, however supply pipes from such mains to individual lots were said to be appurtenant to such realty. Mulrooney v Obear v 71 S.w. 1019 Connecticut cases have held that water pipes || public highway>and easments are personal property not taxable or assessable as "land" . > - Guilford Water Co. v Guilford W I Atl. 8807 Norwalk v New Canaan 8T Atl. 1027 • S6'3ield v Guilford "Atl. 723 Where the assessment statute provided that real property and improvements thereon should be assessed in the name of the owners of the lots involved, it was held that no assessment was possible on poles, wires and conduits located on U. S. government property and owned by a pwwer company. Rudolph v Potomic Electric Power Co. 24 P 2d r; J The court observed that while -the franchise itself was realty, the structures mentioned had been held to.be both real and personal property and that . I k .3 - '
