Commonwealth v. Lehigh Coal & Navigation Co.
Supreme Court of Pennsylvania
Appeal, No. 18, May T., 1894, by defendant, from judgment of C. P. Dauphin Co., Sept. T., 1891, No. 444, for plaintiff, on trial by court without jury. Appeal from tax settlement.
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Appeal, No. 18, May T., 1894, by defendant, from judgment of C. P. Dauphin Co., Sept. T., 1891, No. 444, for plaintiff, on trial by court without jury. Appeal from tax settlement. The court, in an opinion by Simonton, P. J., printed in 151 Pa. 282, note, found that defendant company was not exempt from taxation on the portion of its capital stock invested in the shares of other corporations of the commonwealth which had paid a tax on their capital stock for the same tax year. Exceptions were overruled in an elaborate opinion to the same effect. Error assigned was inter alia to the entry of…
1Opinion of the Court
Opinion by
Mr. Justice Williams,
This case raises but one question. It is whether shares of stock on which a state tax has been paid by the corporation issuing them are liable to be again taxed in the hands of the holder. This question was decided in Commonwealth v. Fall Brook Coal Company, 156 Pa. 488, which was before this court just one year ago.
It is fair to the learned judge of the court below, however, to say that the judgment now appealed from was entered before the decision in that case was announced. But the question now before us is no longer an open one. It was discussed at some…
2Cases cited1 opinion
- Commonwealth v. Fall Brook Coal Co.Supreme Court of Pennsylvania · 1893
3Cited by19 opinions
- Murray v. PhiladelphiaSupreme Court of Pennsylvania · 1950
- Callery's AppealSupreme Court of Pennsylvania · 1922
- Georgia Railroad & Banking Co. v. WrightSupreme Court of Georgia · 1906
- Commonwealth v. Harrisburg Light & Power Co.Supreme Court of Pennsylvania · 1925
- Coca-Cola Co. v. City of AtlantaSupreme Court of Georgia · 1922
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