Commonwealth v. Monongahela Navigation Co.
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Dauphin county: No. 78, to May Term 1870. On the 21st of January 1869, the accounting officers of the Commonwealth settled an account against the Monongahela Navigation Company as follows, viz.:— “ Gross receipts, ...... $30,005.66 Tax three-fourths of one per cent., . . . 225.04 Due Commonwealth, ..... $225.04” * On the 15th of February 1869, the company appealed and filed the following specifications:— “ I. There is no law authorizing…
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Error to the Court of Common Pleas of Dauphin county: No. 78, to May Term 1870. On the 21st of January 1869, the accounting officers of the Commonwealth settled an account against the Monongahela Navigation Company as follows, viz.:— “ Gross receipts, ...... $30,005.66 Tax three-fourths of one per cent., . . . 225.04 Due Commonwealth, ..... $225.04” * On the 15th of February 1869, the company appealed and filed the following specifications:— “ I. There is no law authorizing the imposition and collection of the taxes claimed in said settlement. “II. The Monongahela Navigation Company is not a…
1Opinion of the Court
The opinion of the court was delivered, July 7th 1870, by
Agnew, J.
— That the Monongahela Navigation Company is not a transportation company, is settled by its charter, and by the *83principles of several decisions; but whether it falls within the class called “transportation companies,” as the “nomen generalissimum,” used in the Act of May 1st 1868, for the purpose of taxation, is a different matter, and raises a question of interpretation merely. The first rule of interpreting statutes requires us to seek the legislative intent in the language of the law itself; and in so doing there seems to…
2Cited by6 opinions
- Commonwealth v. Quaker City Cab Co.Supreme Court of Pennsylvania · 1926
- In re License of UmholtzSupreme Court of Pennsylvania · 1899
- Commonwealth v. WitmanSupreme Court of Pennsylvania · 1907
- Commonwealth v. FolkBerks County Court of Quarter Sessions · 1921
- Commonwealth v. TrossCambria County Court of Quarter Sessions · 1925
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