Commonwealth v. Easton Bank
Supreme Court of Pennsylvania
In error from the Common Pleas of Dauphin. The questions arising on these writs of error were, the liability of the Easton Bank to pay taxes on certain dividends, under the act of April 1,1835; and, if so, at what rate and from what time interest was chargeable. The charter of the bank was granted in 1814, to expire in 1825. By the act of that year, this bank, with several others, was incorporated, “upon the conditions hereinafter specified.”
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In error from the Common Pleas of Dauphin. The questions arising on these writs of error were, the liability of the Easton Bank to pay taxes on certain dividends, under the act of April 1,1835; and, if so, at what rate and from what time interest was chargeable. The charter of the bank was granted in 1814, to expire in 1825. By the act of that year, this bank, with several others, was incorporated, “upon the conditions hereinafter specified.” By the 24th section, the bank was required, on the first Monday in November of every year, to pay to the state treasurer 8 per cent, on the dividends…
1Opinion of the CourtBell, J.
These writs of error bring up the same record, and may conveniently be considered together.
The first point presented is, whether the accounting officers of the commonwealth are invested with power to state an account between the state and the Easton Bank, under the proidsious of the act of 30th of March, 1811. The language of the 1st section of this act, conferring jurisdiction, is very broad and comprehensive. “ All accounts, between the commonwealth, and any person or persons, body politic or corporate, as well as those with officers of the reve*446nue, as other persons intrusted with' the…
2Cases cited5 opinions
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- President of the Portland Bank v. ApthorpMassachusetts Supreme Judicial Court · 1815
- State v. MayhewCourt of Appeals of Maryland · 1845
- Commonwealth v. ReitzelSupreme Court of Pennsylvania · 1845
- Koons v. MillerSupreme Court of Pennsylvania · 1842
3Cited by14 opinions
- Oklahoma City v. ShieldsSupreme Court of Oklahoma · 1908
- Commonwealth v. Western Maryland Railway Co.Supreme Court of Pennsylvania · 1954
- Schoyer v. Comet Oil & Refining Co.Supreme Court of Pennsylvania · 1925
- Mauch v. Pittsburgh Pension BoardSupreme Court of Pennsylvania · 1956
- Wm. Wilson & Son Silversmith Co.'s EstateSupreme Court of Pennsylvania · 1892
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