Commonwealth v. Highspire Distillery Co.
Supreme Court of Pennsylvania
Appeal, No. 20, May T., 1913, by plaintiff, from judgment of C. P. Dauphin Co., Com. Docket, 1912, No. 74, for defendant in case of Commonwealth of Pennsylvania v. Highspire Distillery Company, Ltd. Appeal from the settlement of an account by the auditor general and state treasurer. Before McCar-RELL, J. The case was by agreement tried by the court without a jury. The opinion of the Supreme Court states the facts. Judgment was entered in favor of the defendant.
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Appeal, No. 20, May T., 1913, by plaintiff, from judgment of C. P. Dauphin Co., Com. Docket, 1912, No. 74, for defendant in case of Commonwealth of Pennsylvania v. Highspire Distillery Company, Ltd. Appeal from the settlement of an account by the auditor general and state treasurer. Before McCar-RELL, J. The case was by agreement tried by the court without a jury. The opinion of the Supreme Court states the facts. Judgment was entered in favor of the defendant. Plaintiff appealed. Error assigned was, inter alia, the judgment of the court.. The Bonus Act of 1901 is not applicable to appellee:…
1Opinion of the Court
Opinion by
Me. Justice) Elkin,
The distillery company was formed as a limited partnership in 1892 with a capital of $25,000.00. In 1909 its capital was increased in due form of law to $100,000.00, and the Commonwealth now claims the right to collect a bonus on the increase of $75,000.00. Limited partnerships are required to pay a bonus of one-third of one per centum upon their capital or any increase thereof by the Act of May 8, 1901, P. L. 149. This act was passed as a revenue measure, which purpose was declared in its title. The evident intention of the legislature was to place limited…
2Cases cited4 opinions
- Commonwealth v. Danville Bessemer Co.Supreme Court of Pennsylvania · 1904
- Commonwealth v. American Steel Hoop Co.Supreme Court of Pennsylvania · 1909
- Commonwealth v. Buffalo & Susquehanna RailroadSupreme Court of Pennsylvania · 1903
- Commonwealth v. Buffalo, Rochester & Pittsburg Railway Co.Supreme Court of Pennsylvania · 1903