Delaware, Lackawanna & Western Railroad v. Pennsylvania
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. The plaintiff in error brings this case here to review the judgment of the Supreme Court of Pennsylvania, 206 Pa.
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ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. The plaintiff in error brings this case here to review the judgment of the Supreme Court of Pennsylvania, 206 Pa. St. 645, in favor of that State on a question raised by the plaintiff in error as to its liability to taxation by the State, upon certain coal of the value of $1,702,443, belonging to the plaintiff in error, which had. been mined in Pennsylvania, and which, prior to the. appraisement of the value of the capital stock of the company, pursuant to the Pennsylvania statute, for taxation in Pennsylvania, had been transported to…
1Opinion of the CourtJustice Peckham
The Supreme Court of Pennsylvania bases its decision in this case on the authority of Commonwealth v. Pennsylvania Coal Co., 197 Pa. St. 551, which it regards as controlling upon the question involved. The right to include the value of the coal in question in the valuation of the capital stock of the company is based upon the construction given by the Supreme Court of Pennsylvania to the Pennsylvania statute of 1891, and this court is concluded by that construction. People v. Weaver, 100 U. S. 539, 541.
The only question for this court to determine is whether, in. refusing to deduct the value…
2Cases cited14 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Brown v. HoustonSupreme Court of the United States · 1885
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Fairbank v. United StatesSupreme Court of the United States · 1901
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3Cited by92 opinions
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- Chicago, Burlington & Quincy Railway Co. v. BabcockSupreme Court of the United States · 1907
- Great Atlantic & Pacific Tea Co. v. GrosjeanSupreme Court of the United States · 1937
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