Lewis v. Wyalusing Light, Heat & Power Co.
Superior Court of Pennsylvania
Appeal, No. 253, Oct. T., 1915, by tbe Commonwealth, from order of Exceptions to auditor’s report. Prom the record it appeared that a mortgage given by the Wyalusing Light, Heat & Power Company in 1901, covering its franchises, plant and fixtures, was foreclosed in 1911, and its property sold in the foreclosure proceedings. The money was paid into court for distribution and John W. Codding, Esq., was appointed auditor for that purpose.
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Appeal, No. 253, Oct. T., 1915, by tbe Commonwealth, from order of Exceptions to auditor’s report. Prom the record it appeared that a mortgage given by the Wyalusing Light, Heat & Power Company in 1901, covering its franchises, plant and fixtures, was foreclosed in 1911, and its property sold in the foreclosure proceedings. The money was paid into court for distribution and John W. Codding, Esq., was appointed auditor for that purpose. The Commonwealth presented as preferred claims the taxes on capital stock, on bonds, and on gross receipts, for the years 1910 to 1911, inclusive. This claim…
1Opinion of the Court
Opinion by
Trexler, J.,
In 1894 the Wyalusing Light, Heat & Power Co., Inc., executed a mortgage on its franchises, plant and fixtures. This mortgage was foreclosed in 1914, the property sold, and the matter was referred to an auditor to distribute the proceeds. The Commonwealth of Pennsylvania presented claims for State taxes against the fund realized, claiming that such taxes should be paid prior to any other liens upon the property. The auditor and the court below held that the Commonwealth could not recover, holding that the law governing the case must be found in the acts of assembly which…
2Cases cited6 opinions
- Haspel v. O'BrienSupreme Court of Pennsylvania · 1907
- Shonk v. BrownSupreme Court of Pennsylvania · 1869
- Wm. Wilson & Son Silversmith Co.'s EstateSupreme Court of Pennsylvania · 1892
- In re WilsonSupreme Court of Pennsylvania · 1846
- In re Arnold's EstateSupreme Court of Pennsylvania · 1863
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Schoyer v. Comet Oil & Refining Co.Supreme Court of Pennsylvania · 1925
- West Arch Building & Loan Ass'n v. NicholsSupreme Court of Pennsylvania · 1931
- Commonwealth v. Central Realty Co.Supreme Court of Pennsylvania · 1939
- Harvey v. City of HazletonSuperior Court of Pennsylvania · 1923
- Licking v. Hays Lumber Co.Nebraska Supreme Court · 1945
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