Commonwealth v. Edgerton Coal Co.
Supreme Court of Pennsylvania
Appeals, Nos. 22, 23, 24, 25, 27, 28, 29, 30, 32 and 34, May T., 1894, by plaintiff and defendants, from judgments of C. P. Dauphin Co., March T., 1893, No. 301, June T., 1893, Nos. 21,23, 353, Sept. T., 1893, No. 533, March T., 1894, No. 61, June T., 1894, No. 349, on appeals from tax settlement. Appeal from tax settlement.
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Appeals, Nos. 22, 23, 24, 25, 27, 28, 29, 30, 32 and 34, May T., 1894, by plaintiff and defendants, from judgments of C. P. Dauphin Co., March T., 1893, No. 301, June T., 1893, Nos. 21,23, 353, Sept. T., 1893, No. 533, March T., 1894, No. 61, June T., 1894, No. 349, on appeals from tax settlement. Appeal from tax settlement. In the case of Com. v. Edgerton Coal Co. the opinion of the court below was as follows, by Simonton, P. J.: “ This is an appeal by the corporation defendant from the settlement of an account against it by the auditor general and state treasurer for tax on capital stock…
1Opinion of the Court
COMMONWEALTH, APPELLANT, V. EDGERTON COAL CO.
Per Curiam,
It seems to us, the clear and forcible opinion of the learned president judge of the court below ought to have compelled the assent of the commonwealth to this judgment.
The act of 1891 declares that each corporation “shall be subject to, and pay into the treasury of the commonwealth annuallj'-, a tax at the rate of five mills upon the dollar of the actual value of its whole capital stock of all kinds, including common, special and preferred, ascertained in the manner prescribed in said twentieth section.”
Thus, the subject of taxation, “…
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