Pgh.,  Ft.  W.  &  Chic.  Ry.  Co.  v.  Co.,    15    W.    N.    C.    331    (1884);

Com.,  66  Pa.  73   (1870);  Com.  v.  Com.  v.  Western  Union  Tel.  Co.,

Fall   Brook   Ry.   Co.,   188   Pa.   199  2  Dau.  Co.  Rep.  40  (1888);  West-

(1898).  ern  Union  Teleg.  Co.'s  Appeal,  17

Phila.  602  (1884).
66^.  TAXATION    IN    PENNSYLVANIA.
the  same  poles.  In  settling  tax  on  capital  stock  against  telegraph
companies,  the  accounting  officers  generally  use  this  ratio  in  mak-
ing their  calculations,  unless  a  different  ratio  of  cost  is  known
to  exist  in  any  particular  case.
