Southwark Bank v. Commonwealth
Supreme Court of Pennsylvania
Error to the Common Pleas of Dauphin county. This was an appeal by the Southwark Bank, to the Court of Common Pleas of Dauphin county, from the settlement made by the auditor-general and state treasurer, assessing the taxes, and settling the account of the bank for taxes, on dividends declared from 1849 to 1854, inclusive.
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Error to the Common Pleas of Dauphin county. This was an appeal by the Southwark Bank, to the Court of Common Pleas of Dauphin county, from the settlement made by the auditor-general and state treasurer, assessing the taxes, and settling the account of the bank for taxes, on dividends declared from 1849 to 1854, inclusive. On the 9th day of March, 1849, the legislature passed an act, entitled, 44 An Act to reinstate the capital, and extend the charter of the Farmers’ and Mechanics’ Bank of Philadelphia,” and on the same day it was sent to the governor for his approval. The 13th section of…
1Opinion of the Court
The opinion of the court was delivered by
Lewis, C. J.
This is a writ of error to the decision of the Common Pleas, upon an appeal from the settlement by the auditor-general, charging certain taxes on dividends. The question is whether the Act of 15th March, 1849, or that of 16th of the same month, furnishes the rule of decision in ascertaining the amount of taxes to .be charged against the bank. The general rule is conceded to be that where two statutes contain repugnant provisions, the one last *449signed by the governor is a repeal of one previously signed. But this is so merely because it is…
2Cases cited1 opinion
- Watkins v. Lessee of HolmanSupreme Court of the United States · 1842
3Cited by8 opinions
- McGinley v. ScottSupreme Court of Pennsylvania · 1960
- National Transit Co. v. BoardmanSupreme Court of Pennsylvania · 1937
- Scudder v. SmithSupreme Court of Pennsylvania · 1938
- Commonwealth ex rel. Cambria County v. LloydSuperior Court of Pennsylvania · 1896
- Horn v. WhiteSupreme Court of Arkansas · 1955
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