Bourguignon Building Ass'n v. Commonwealth
Supreme Court of Pennsylvania
May 16th 1881. Before Sharswood, C. J., Mercur, Gordon, Paxson, Trunkey, Sterrett, and Green, J J. Error to the Court of Common Pleas of Dcwjylvm county : Of May Term 1881, No. 151. This was, in the court below, an appeal from the settlement of the Auditor General and State Treasurer against the above named Building Association for tax on capital stock, under the provisions of the Act of June 7th 1879 (P. L. 112), for the year ending the first Monday of November 1879. The…
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May 16th 1881. Before Sharswood, C. J., Mercur, Gordon, Paxson, Trunkey, Sterrett, and Green, J J. Error to the Court of Common Pleas of Dcwjylvm county : Of May Term 1881, No. 151. This was, in the court below, an appeal from the settlement of the Auditor General and State Treasurer against the above named Building Association for tax on capital stock, under the provisions of the Act of June 7th 1879 (P. L. 112), for the year ending the first Monday of November 1879. The following case stated was agreed on, viz.: The company is a building association incorporated in 1878, under the Act of…
1Opinion of the CourtJustice Green
The fourth section of the “Act to provide revenue by taxation,” approved June 7th 1879, provides as follows : “That every company or association whatever, now or hereafter incorporated by or under any law of this commonwealth, or now or hereafter incorporated by any other state or territory of the United States, or foreign government, and doing business in this commonwealth, or having capital employed in this commonwealth in the name of any other company, association or associations, person or persons, or in any other manner, except foreign insurance companies, banks and savings institutions,…
2Cited by3 opinions
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