Commonwealth v. Amer. Dredging Co.
Supreme Court of Pennsylvania
ERROR TO THE COURT OE COMMON PLEAS OE DAUPHIN COUNTY. No. 38 May Term 1888, Sup. Ct.; court below, No. 487 June Term 1887, C. P. In 1887, the American Dredging Company appealed to the court below from the settlement by the auditor general and state treasurer, on December 15, 1886, of taxes claimed to be due on its capital stock, under the act of June 7, 1879, P. L. 112. The objections filed averred that a tax of $1,485 was charged upon property of the company which had no…
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ERROR TO THE COURT OE COMMON PLEAS OE DAUPHIN COUNTY. No. 38 May Term 1888, Sup. Ct.; court below, No. 487 June Term 1887, C. P. In 1887, the American Dredging Company appealed to the court below from the settlement by the auditor general and state treasurer, on December 15, 1886, of taxes claimed to be due on its capital stock, under the act of June 7, 1879, P. L. 112. The objections filed averred that a tax of $1,485 was charged upon property of the company which had no situs within the jurisdiction of the commonwealth. ■ At the trial of the cause which was without a jury, under the act of…
1Opinion of the Court
Opinion,
Me. Justice Paxson :
The court below correctly held that the defendant company was not hable to taxation upon so much of its capital stock as was represented by lands and buildings situate in the state of New Jersey; but we are of opinion that the learned judge erred in his ruling that the 192,000 of said stock represented by the four dredges, the tug-boat, and the eleven scows, conceding that they, or at least a portion of them, were built outside of this state, and have never been within it, were not hable to taxation. This is not because of the technical principle that the situs of…
2Cases cited1 opinion
- Hays v. the Pacific Mail Steam-Ship Co.Supreme Court of the United States · 1855
3Cited by16 opinions
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
- Glen Alden Coal Co. v. CommissionersSupreme Court of Pennsylvania · 1942
- North American Dredging Co. v. TaylorWashington Supreme Court · 1910
- Olson v. City and County of San FranciscoCalifornia Supreme Court · 1905
- Cady v. Alexander Construction Co.Wisconsin Supreme Court · 1961
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