Commonwealth v. Barrett Manufacturing Co.
Supreme Court of Pennsylvania
Appeal, No. 1, May T., 1914, by plaintiff, from judgment of C. P., Luzerne Co., Commonwealth Docket, 1910, No. 487, from judgment for defendant in case of Commonwealth of Pennsylvania v. Barrett Manufacturing Company. Appeal from the settlement of tax on loans made by the auditor general and the state treasurer. Before Kunkel, J. The opinion of the Supreme Court states the facts. By agreement, the case was tried without a jury. The court entered judgment for the defendant.
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Appeal, No. 1, May T., 1914, by plaintiff, from judgment of C. P., Luzerne Co., Commonwealth Docket, 1910, No. 487, from judgment for defendant in case of Commonwealth of Pennsylvania v. Barrett Manufacturing Company. Appeal from the settlement of tax on loans made by the auditor general and the state treasurer. Before Kunkel, J. The opinion of the Supreme Court states the facts. By agreement, the case was tried without a jury. The court entered judgment for the defendant. The plaintiff • appealed. Error assigned was the judgment of the court.
1Opinion of the Court
Opinion by
Mr. Justice Moschzisker,
The court below decided that the defendant corporation was not obliged to collect the State tax due by resident holders of its coupon bonds; the Commonwealth has appealed.
By agreement, the case was tried without a jury. The *304adjudication states: “These are appeals from the settlement of accounts against the defendant company for the loans tax for the years 1899 to 1909, both inclusive; they have been consolidated;......and......the facts ......may be briefly stated as follows: The defendant company was incorporated under the laws of West Virginia and was…
2Cases cited3 opinions
- New York, Lake Erie & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1894
- Commonwealth v. Lehigh Valley RailroadSupreme Court of Pennsylvania · 1898
- Delaware & Hudson Canal Co. v. PennsylvaniaSupreme Court of the United States · 1895
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- Commonwealth v. Schuylkill Trust Co.Supreme Court of Pennsylvania · 1937
- Commonwealth v. Wilkes-Barre & Hazleton RailroadSupreme Court of Pennsylvania · 1915
- Commonwealth Ex Rel. Baldrige v. Sun Oil Co.Supreme Court of Pennsylvania · 1928
- Fidelity-Philadelphia Trust Company Tax CaseSupreme Court of Pennsylvania · 1946
- Alison's EstateSupreme Court of Pennsylvania · 1940
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