Legal Opinion

Com. v. Savage Fire Brick Co.

Supreme Court of Pennsylvania

Decided October 2, 1893No. Appeal, No. 2PublishedCited by 4 opinions

Appeal, No. 2, May T., 1893, by defendant, from judgment of C. P. Dauphin Co., Jan. T., 1892, No. 268, for plaintiff, on appeal from tax settlement. Appeal from tax settlement.

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Appeal, No. 2, May T., 1893, by defendant, from judgment of C. P. Dauphin Co., Jan. T., 1892, No. 268, for plaintiff, on appeal from tax settlement. Appeal from tax settlement. Before McPherson, J. The case was tried by the court without a jury, the facts being found as follows: “ 1. The defendant is a corporation of the state of Pennsylvania chartered January 3,1874, under the act of July 18,1863, P. L. of 1864, p. 1102, entitled ‘ An act relating to corporations for mechanical, manufacturing, mining and quarrying purposes ’ and its various supplements. The purposes of said corporation, as…

1Opinion of the Court

Opinion by

Mr. Justice Williams,

The appellant company was incorporated under the provisions of the act of 1863. The purpose of its organization as expressed in the certificate of association was the “ mining of fire clay and the manufacture of fire brick, tiles and other articles made from fire clay.” It entered at once upon the business of manufacturing fire brick and other articles made from fire clay which, or the larger part of which, it mined for its own use from land owned or leased by it. Now whether regard be had to the primary legal organization of this company from which it derives…

2Cited by4 opinions

  1. Commonwealth v. Thomas Potter, Sons & Co.Supreme Court of Pennsylvania · 1894
  2. State Tax Commission v. Wallapai Brick & Clay Products, Inc.Arizona Supreme Court · 1958
  3. Bald Mountain Mining Co. v. WelshSouth Dakota Supreme Court · 1937
  4. Com. v. East Bangor Consolidated Slate Co.Supreme Court of Pennsylvania · 1894

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