Delaware Division Canal Co. v. Commonwealth
Supreme Court of Pennsylvania
Error to the Common Pleas of Dauphin county. This was an appeal to the Common Pleas, by The Delaware Division Canal Company of Pennsylvania, from the settlement of the auditor-general on account of the dividends of the company, from October 28th 1858 to January 25th 1860. The facts of the case were as follows :— On the 21st day of April 1858, the legislature passed an act, entitled “ An Act for the sale of the state canals (see P. L. 1858, p. 414), by virtue of the…
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Error to the Common Pleas of Dauphin county. This was an appeal to the Common Pleas, by The Delaware Division Canal Company of Pennsylvania, from the settlement of the auditor-general on account of the dividends of the company, from October 28th 1858 to January 25th 1860. The facts of the case were as follows :— On the 21st day of April 1858, the legislature passed an act, entitled “ An Act for the sale of the state canals (see P. L. 1858, p. 414), by virtue of the provisions of which the Sunbury and Erie Railroad Company became the purchasers of certain divisions of said canals, and by…
1Opinion of the Court
The opinion of the court was delivered, by
Thompson, J.
The canal company whose writ -of error is first in order, complains, that the court below erred in holding them answerable for the taxes charged against them by the settlement of their accounts in the auditor-general’s office, on November 12th 1863, for the years 1858,1859, and 1860. The ground of objection to the ruling of the iearned judge seems -to be: first, that by the Act of May 1st 1861 they were, in effect, declared unanswerable for any prior tax; and secondly, that the action of the accounting officers of the state, in omitting to…
2Cited by9 opinions
- Commonwealth v. Western Maryland Railway Co.Supreme Court of Pennsylvania · 1954
- Commonwealth v. Quaker City Cab Co.Supreme Court of Pennsylvania · 1926
- Yazoo & Mississippi Valley Railroad v. AdamsMississippi Supreme Court · 1902
- Commonwealth v. A. M. Byers Co.Supreme Court of Pennsylvania · 1943
- Commonwealth v. Taylor's Exr.Supreme Court of Pennsylvania · 1929
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