Legal Opinion

Commonwealth v. American Steel Hoop Co.

Supreme Court of Pennsylvania

Decided October 11, 1909No. Appeal, No. 6PublishedCited by 6 opinions

Appeal, No. 6, May T., 1909, by plaintiff, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1906, No. 530, for defendant on case tried by the court without a jury in suit of Commonwealth ex rel. Attorney-General v. American Steel PIoop Company. Appeal from tax settlement. The court in an opinion by Kunkel, J., entered judgment for defendant on case tried by the court without a jury. Error assigned was in entering judgment for defendant.

1Opinion of the Court

Opinion by

Mr. Justice Brown,

The bonus which the commonwealth would exact from the appellee, a corporation organized under the laws of New Jersey and engaged in business here, is claimed under the Act of May 8, 1901, P. L. 150. By that act a bonus of one-third of one per centum is imposed upon the capital of foreign corporations actually employed or to be employed wholly within this state, and a like bonus is imposed upon each subsequent increase of capital so employed. In Com. v. Danville Bessemer Co., 207 Pa. 302, the claim of the commonwealth was for a bonus upon the capital of the company…

2Cases cited2 opinions

  1. Commonwealth v. Danville Bessemer Co.Supreme Court of Pennsylvania · 1904
  2. Commonwealth v. Erie & Western Transportation Co.Supreme Court of Pennsylvania · 1884

3Cited by6 opinions

  1. Pennsylvania v. York Silk Mfg. Co.Court of Appeals for the Third Circuit · 1911
  2. Commonwealth v. Bayuk Cigars, Inc.Supreme Court of Pennsylvania · 1948
  3. Commonwealth v. Highspire Distillery Co.Supreme Court of Pennsylvania · 1913
  4. Commonwealth v. Merchant Shipbuilding Corp., Pennsylvania Court of Common Pleas, Dauphin County1923
  5. Commonwealth v. Valvoline Oil Co., Pennsylvania Court of Common Pleas, Dauphin County1928

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