Provident Life & Trust Co. v. Gratz
Supreme Court of Pennsylvania
Appeal, No. 277, Jan. T., 1921, by defendants, from decree of C. P. No. 5, Phila. Co., March T., 1917, No. 5575, on bill in equity, in case of Provident Life & Trust Co. of Philadelphia v. Simon Gratz, John Wesley Durham and D: Newlin Fell, Members of the Board of Revision of Taxes for the City and County of Philadelphia, W. Freeland Kendrick, Receiver of Taxes for said City and County, and the City of Philadelphia. Bill in equity for injunction.
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Appeal, No. 277, Jan. T., 1921, by defendants, from decree of C. P. No. 5, Phila. Co., March T., 1917, No. 5575, on bill in equity, in case of Provident Life & Trust Co. of Philadelphia v. Simon Gratz, John Wesley Durham and D: Newlin Fell, Members of the Board of Revision of Taxes for the City and County of Philadelphia, W. Freeland Kendrick, Receiver of Taxes for said City and County, and the City of Philadelphia. Bill in equity for injunction. The opinion of the Supreme Court states the facts. The court awarded an injunction. Defendant appealed. Error assigned, among others, was decree,…
1Opinion of the Court
Opinion by
Mr. Justice Walling,
This bill was brought to restrain the collection of certain taxes. Plaintiff is a Pennsylvania corporation chartered and doing business as a life insurance and trust company. Its annual reports, to the State Insurance Department, show outstanding loans on life policies, approximating ten million ($10,000,000) dollars, upon which the defendants, as tax officers of the City and County of Philadelphia, levied an annual four-mill tax, under the Act of June 27,1913, P. L. 507. The clause of the act relied upon in support thereof provides for such a tax upon “all…
2Cases cited8 opinions
- Metropolitan Life Insurance v. City of New OrleansSupreme Court of the United States · 1907
- Liverpool & London & Globe Insurance v. Board of Assessors for Parish of OrleansSupreme Court of the United States · 1911
- Board of Assessors of the Parish v. New York Life InsuranceSupreme Court of the United States · 1910
- Provident Life & Trust Co. v. KlemmerSupreme Court of Pennsylvania · 1917
- Harper v. LukensSupreme Court of Pennsylvania · 1921
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3Cited by4 opinions
- Baldwin v. Devereux Schools, Inc.Supreme Court of Pennsylvania · 1931
- Commonwealth v. DaleSuperior Court of Pennsylvania · 1981
- Commonwealth v. Land Title Bank & Trust Co., Pennsylvania Court of Common Pleas, Philadelphia County1941
- Harrisburg Specialty Co. v. Reed Stores, Inc., Pennsylvania Court of Common Pleas, Lancaster County1929