Cook v. Pennsylvania
Supreme Court of the United States
Error to the Supreme Court of the State of Pennsylvania. This action, which was brought in the Court of Common Pleas of Dauphin County, Pennsylvania, was tried by the court upon the following case, stated in the nature of a special verdict.
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Error to the Supreme Court of the State of Pennsylvania. This action, which was brought in the Court of Common Pleas of Dauphin County, Pennsylvania, was tried by the court upon the following case, stated in the nature of a special verdict. The Commonwealth of Pennsylvania claims from the defendant, Samuel C. Cook, who, by the governor, was duly appointed and commissioned an auctioneer in and for the city of Philadelphia, the sum of 1757.83, for taxes due at one-half of one per cent and three-fourths of one per cent, as per his report furnished to the auditor-general, and settlement made by…
1Opinion of the CourtJustice Miller
The act of the legislature of Pennsylvania, of May 20,1853 (Pamphlet Laws, 683), declares that—
“ The State duty to be paid on sales by auction in the counties of Philadelphia and Allegheny shall be on all domestic articles and groceries, one-half of one per cent; on foreign drugs, glass, earthenware, hides, marble-work, and dye-woods, three-quarters of one per cent.”
By the sixth section of the act of April 9,1859, the law was modified, as follows: —
“ Said auctioneers shall pay into the treasury of the Commonwealth a tax or duty of one-fourth of one per cent on all sales of •loans or stocks,…
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