Legal Opinion

Commonwealth v. Dilworth, Porter & Co.

Supreme Court of Pennsylvania

Decided June 27, 1913No. Appeals, Nos. 24, 25, 26 and 27PublishedCited by 6 opinions

Appeals, Nos. 24, 25, 26 and 27, May T., 1913, by defendant, from judgment of C. P. Dauphin Co., Com. Docket, 1909, Nos. 39, 40, 41 and 42, for plaintiff! in cases of Commonwealth of Pennsylvania v. Dilworth, Porter & Company, Ltd. Assumpsit for taxes. Before McCarrell, J. The case was tried by the court without a jury by agreement.

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Appeals, Nos. 24, 25, 26 and 27, May T., 1913, by defendant, from judgment of C. P. Dauphin Co., Com. Docket, 1909, Nos. 39, 40, 41 and 42, for plaintiff! in cases of Commonwealth of Pennsylvania v. Dilworth, Porter & Company, Ltd. Assumpsit for taxes. Before McCarrell, J. The case was tried by the court without a jury by agreement. From the record it appeared that the defendant, Dil* worth, Porter & Company, Limited, is a limited partnership association organized under the laws of the Commonwealth of Pennsylvania, and is engaged at Pittsburgh, Pa., in the business of manufacturing steel tie…

1Opinion of the Court

Opinion by

Mr. Justice Elkin,

By agreement of the parties this case was tried as if before the court on appeal from the settlement made by the accounting officers of the Commonwealth. There is no assignment of error raising the question of the regularity of the appeal, and since both parties desire the question involved to be determined upon its merits, we have concluded to treat the record as if there was no question about the regularity of the proceeding. Defendant company is a limited partnership engaged exclusively in the manufacture of steel tie plates and spikes. No question is raised as…

2Cited by6 opinions

  1. Chrysel Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1972
  2. Jubilee Knitting Mills, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1973
  3. Commonwealth v. Biddle & Henry, Pennsylvania Court of Common Pleas, Dauphin County1923
  4. Commonwealth v. Curtis Publishing Co.Supreme Court of Pennsylvania · 1937
  5. Commonwealth v. Sharon Steel Hoop Co., Pennsylvania Court of Common Pleas, Dauphin County1929

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