Friday, May 15, 2009


The following pages on "Taxation" are from the 1896 book FIRST LESSONS IN CIVIL GOVERNMENT. Notice the last sentence under the heading "The County Collects Money for the State" (page 90); "Real estate is not taxed for state purposes."

For the definition of Real Estate in Pennsylvania, go to the Pennsylvania Code 35.201, "Definitions":

Real estate—An interest or estate in land-whether corporeal or incorporeal, whether freehold or nonfreehold, whether the land is situated in this Commonwealth or elsewhere—including leasehold interests and time share and similarly designated interests.

And, for further elaboration on what comprises an "estate" see page 1 of the 1892 book, The Theory and Practice of Banking.