Provident Life & Trust Co. v. Klemmer
Supreme Court of Pennsylvania
Appeal, No. 205, Jan. T., 1916, by defendants, from decree of C. P. No. 2, Philadelphia Co., June T., 1911, No. 2258, awarding an injunction, in case of Provident Life and Trust Company of Philadelphia v. Joseph H. Klemmer and Albert H. Harris, Assessors; Simon Gratz, D. Newlin Fell, Jr., and John Wesley Durham, Members of the Board of Revision of Taxes for the City and County of Philadelphia, and the City of Philadelphia, and W. Freeland Kendrick, Receiver of Taxes.
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Appeal, No. 205, Jan. T., 1916, by defendants, from decree of C. P. No. 2, Philadelphia Co., June T., 1911, No. 2258, awarding an injunction, in case of Provident Life and Trust Company of Philadelphia v. Joseph H. Klemmer and Albert H. Harris, Assessors; Simon Gratz, D. Newlin Fell, Jr., and John Wesley Durham, Members of the Board of Revision of Taxes for the City and County of Philadelphia, and the City of Philadelphia, and W. Freeland Kendrick, Receiver of Taxes. Bill in equity for an injunction. Before Barratt, P. J. The opinion of the Supreme Court states the facts. < The court on final…
1Opinion of the Court
Opinion by
Mr. Justice 'Mestrezat,
This bill was filed by the Provident Life and Trust Company of Philadelphia to restrain the assessors, the board of revision of taxes, and the receiver of taxes of the City and County of Philadelphia, from levying and collecting the personal property tax of four mills on the mortgages, bonds and other securities, known as the plaintiff company’s insurance assets, aggregating $59,-172,072.01. The plaintiff has paid the tax on its capital stock, on the securities held by it as trustee, etc., the eight mills tax upon the gross premiums received in its life…
2Cases cited10 opinions
- Provident Life & Trust Co. v. HammondSupreme Court of Pennsylvania · 1911
- Rodebaugh v. Philadelphia Traction Co.Supreme Court of Pennsylvania · 1899
- Commonwealth ex rel. Graham v. DeCampSupreme Court of Pennsylvania · 1896
- Street v. CommonwealthSupreme Court of Pennsylvania · 1843
- Homer & Son v. CommonwealthSupreme Court of Pennsylvania · 1884
5 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Commonwealth v. MeyersSupreme Court of Pennsylvania · 1927
- Verona v. Schenley Farms Co.Supreme Court of Pennsylvania · 1933
- Alford v. RaschiatoreSuperior Court of Pennsylvania · 1948
- State v. DonovanSupreme Court of New Jersey · 1943
- Commonwealth v. Provident Trust Co.Supreme Court of Pennsylvania · 1926
24 more not listed; retrieve them via the Exa API.