Fidelity Etc. Co. v. Loughlin
Supreme Court of Pennsylvania
APPEALS BY DEFENDANTS FROM THE COURT OF COMMON PLEAS NO. 2 OF PHILADELPHIA COUNTY. Nos. 171-175 January Term 1891, Sup. Ct.; court below, Nos. 855, 619, 825, 556, 316, C. P. No. 2, in Equity.
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APPEALS BY DEFENDANTS FROM THE COURT OF COMMON PLEAS NO. 2 OF PHILADELPHIA COUNTY. Nos. 171-175 January Term 1891, Sup. Ct.; court below, Nos. 855, 619, 825, 556, 316, C. P. No. 2, in Equity. To the numbers and terms stated, in the court below, the Fidelity Insurance, Trust & Safe Deposit Co., the Pennsylvania Co. for Insurance on Lives and Granting Annuities, the Girard Life Insurance, Annuity & Trust Co., the Guarantee Trust & Safe Deposit Co., and the Philadelphia Trust, Safe Déposit & Insurance Co., filed separate bills in equity against William Loughlin, George W. Fairman and Simon…
1Opinion of the Court
OPINION,
Mb. Justice Mitchell :
The question raised in these cases is the extent of the taxation imposed by the act of June 1, 1889, P. L. 420, upon mortgages, etc., owned by corporations. The subject being one of public importance and urgency, the counsel for the commonwealth filed demurrers to the complainants’ bills, and all parties have united in waiving subordinate and collateral matters, and asking us to determine the cases upon the main question.
The first section of the act fixes the subjects of taxation, to wit, all mortgages, moneys due, accounts bearing interest, *617public and corporate…
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