Kittanning Coal Co. v. Commonwealth
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Dauphin county: Of May Term 1875, No. 127. This was an appeal of the Kittanning Coal Company to the Court of Common Pleas of Dauphin county, from the settlement of an account against them by the accounting officers of the Commonwealth; the appeal was filed September 17th 1874. The appellant is a corporation created under the laws of Pennsylvania, with privilege to mine and sell coal.
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Error to the Court of Common Pleas of Dauphin county: Of May Term 1875, No. 127. This was an appeal of the Kittanning Coal Company to the Court of Common Pleas of Dauphin county, from the settlement of an account against them by the accounting officers of the Commonwealth; the appeal was filed September 17th 1874. The appellant is a corporation created under the laws of Pennsylvania, with privilege to mine and sell coal. The company made a report to the auditor-general, July 16th 1874, of their business from April 24th to June 30th 1874, showing that they had during that time mined and…
1Opinion of the Court
Chief Justice Agnew delivered
the opinion of the court, May 31st 1875.
We are of opinion that the tax imposed by the 7th section of the Act of April 24th 1874 is upon the corporate franchise of this company measured by its business, to wit: by the number of tons of coal mined or purchased and sold by it, and is not upon the coal itself. The tax thus imposed upon the franchise is uniform, it b.eing at the rate of three cents upon every gross ton. mined or purchased and sold. The argument against the tax must therefore deny the right of classification. The classification here is of incorporated…
2Cited by11 opinions
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- Northwestern Mutual Life Insurance v. Lewis & Clarke CountyMontana Supreme Court · 1903
- Commonwealth v. MuirSuperior Court of Pennsylvania · 1896
- Commonwealth v. National Oil Co.Supreme Court of Pennsylvania · 1893
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