Commonwealth v. Standard Oil Co.
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Dauphin county: Of May Term 1882, Nos. 73 and 77. This was, in the court below, an appeal by the Standard Oil Company, a corporation of the state of Ohio, from a settlement made against it by the auditor-general and .state treasurer of Pennsylvania upon the 29th day of April 1881, for tax upon its capital stock, with penalties and interest, for the years ending on the first Mondays of November a. d. 1872, 1873, 1874, 1875, 1876, 1877,…
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Error to the Court of Common Pleas of Dauphin county: Of May Term 1882, Nos. 73 and 77. This was, in the court below, an appeal by the Standard Oil Company, a corporation of the state of Ohio, from a settlement made against it by the auditor-general and .state treasurer of Pennsylvania upon the 29th day of April 1881, for tax upon its capital stock, with penalties and interest, for the years ending on the first Mondays of November a. d. 1872, 1873, 1874, 1875, 1876, 1877, 1878, 4879 and 1880; finder the Acts of May 1st 1868, P. L. 108; April 24th 1874, P.L. 68; March 20th 1877, P. L. 6, and…
1Opinion of the CourtJustice Paxson
Each party to this controversy is dissatisfied with the judgment of the court below, and has taken its writ of error. We will first consider the case as presented upon the Commonwealth’s writ.
The principal contention is as to the extent the Standard Oil Company is liable to taxation under the several Acts of Assembly taxing foreign corporations “ doing business within this Commonwealth.” The court below found the fact that the company was doing business here ; indeed, it is not seriously denied that it has rendered itself liable to taxation. It was contended on the part of the Commonwealth…
2Cases cited15 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Hannibal & St. Joseph Railroad v. ShacklettSupreme Court of Missouri · 1860
- The Schooner Rachel v. The United StatesSupreme Court of the United States · 1810
- Lehigh Coal & Navigation Co. v. Northampton CountySupreme Court of Pennsylvania · 1845
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3Cited by74 opinions
- Turco Paint & Varnish Co. v. KalodnerSupreme Court of Pennsylvania · 1936
- Murray v. PhiladelphiaSupreme Court of Pennsylvania · 1950
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
- Commonwealth v. ExlerSupreme Court of Pennsylvania · 1914
- Commonwealth v. Columbia Gas & Electric Corp.Supreme Court of Pennsylvania · 1939
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