Commonwealth v. Gloucester Ferry Co.
Supreme Court of Pennsylvania
• May 20th 1881. Before Sharswood, C. J"., Mercur, Gordon, Paxson, Trunkey, Sterrett and Green, JJ. Error to the Court of Common Pleas of Dcmplvm County: Of May Term 1881, No. 162. This was an appeal by the Gloucester Ferry Company, from an account stated by the auditor-general and state treasurer, against said company, for taxes on its capital stock, based upon the appraised value thereof for the years from I860 to 1879 inclusive, finding the amount of $2,593.96 to be due…
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• May 20th 1881. Before Sharswood, C. J"., Mercur, Gordon, Paxson, Trunkey, Sterrett and Green, JJ. Error to the Court of Common Pleas of Dcmplvm County: Of May Term 1881, No. 162. This was an appeal by the Gloucester Ferry Company, from an account stated by the auditor-general and state treasurer, against said company, for taxes on its capital stock, based upon the appraised value thereof for the years from I860 to 1879 inclusive, finding the amount of $2,593.96 to be due to the Commonwealth, with interest thereon from July 7th 1880. The tax was claimed under the provisions of the 4th…
1Opinion of the CourtJustice Gordon
In this case a single question is presented for our consideration. Did the defendant do business within the state of Pennsylvania during the period for which the tax in controversy was imposed ? If it did, then it came within the provisions of the acts of May 1st 1868 and June 7th 1879, and was subject to the tax therein prescribed.
*116In the discussion of this case, it must not be forgotten that a corporation has no natural rights ; that it is but a legal entity, an artificial person, and that its rights spring either from legislative enactment or from comity. Within the state of its creation it…
2Cases cited1 opinion
- Bank of Augusta v. EarleSupreme Court of the United States · 1839
3Cited by1 opinion
- In re Rule on SmithSupreme Court of Pennsylvania · 1897