Miller v. Kirkpatrick
Supreme Court of Pennsylvania
Error to the Common Pleas of Westmoreland county. This was an action of trespass de bonis asportatis, originally brought by Rev. David Kirkpatrick against Moses Miller, and removed into the Common Pleas by appeal, where on the trial the jury found the following special verdict:— “ It is admitted that the plaintiff is a clergyman or minister of the gospel of a congregation not incorporated.
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Error to the Common Pleas of Westmoreland county. This was an action of trespass de bonis asportatis, originally brought by Rev. David Kirkpatrick against Moses Miller, and removed into the Common Pleas by appeal, where on the trial the jury found the following special verdict:— “ It is admitted that the plaintiff is a clergyman or minister of the gospel of a congregation not incorporated. That, as such, he was assessed for a state and county tax at the valuation of $400 per annum for his calling, occupation, or profession, as such minister of the gospel. That the tax thus assessed upon him…
1Opinion of the Court
The opinion of the court was delivered by
Lewis, 0. J.
The question raised in this case is, whether a minister of the gospel, employed,and paid by an unincorporated religious society, is liable to taxation for his “occupation” or “profession.” The 32d section of the Act of 29th April, 1844, declares that “ all offices, posts of profit, professions, trades, and occupations, except the occupation of farmers,” “shall be valued and assessed, and subject to taxation.” The term “profession” designates the calling of a minister of the gospel with sufficient precision. That term is especially…
2Cases cited1 opinion
- Commonwealth v. CuylerSupreme Court of Pennsylvania · 1843
3Cited by8 opinions
- Commonwealth v. Lackawanna I. & C. Co.Supreme Court of Pennsylvania · 1889
- Ross v. PhiladelphiaSuperior Court of Pennsylvania · 1941
- Stajkowski v. Carbon County Board of Assessment & Revision of TaxesSupreme Court of Pennsylvania · 1988
- Stajkowski v. Carbon County Board of Assessment & RevisionCommonwealth Court of Pennsylvania · 1986
- Commonwealth v. Sharon Steel Hoop Co., Pennsylvania Court of Common Pleas, Dauphin County1929
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