Commonwealth v. Lehigh Valley Railroad
Supreme Court of Pennsylvania
“Wkits of error to the Court of Commou Pleas of Dauphin county: Of May Term 1883, Nos. 13, 14, 15, 16. These cases arose in the court helow upon appeals by the respective corporations defendant from settlements made against them by the accounting officers of the Commonwealth, under the Acts of June 7th 1879 (P. L. 112), § 17, and June 10th 1881 (P. L. 99), § 2, upon their bonded indebtedness for the years 1880 and 1881. The companies did not deduct the four-mill tax from the…
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“Wkits of error to the Court of Commou Pleas of Dauphin county: Of May Term 1883, Nos. 13, 14, 15, 16. These cases arose in the court helow upon appeals by the respective corporations defendant from settlements made against them by the accounting officers of the Commonwealth, under the Acts of June 7th 1879 (P. L. 112), § 17, and June 10th 1881 (P. L. 99), § 2, upon their bonded indebtedness for the years 1880 and 1881. The companies did not deduct the four-mill tax from the interest on their bonded debt, and pay the same into the state treasury, for the years stated, as provided by the Acts…
1Opinion of the CourtJustice Clark
The taxes, which are the subject of tin's contention, are claimed by the Commonwealth, under the 17th section of .the Act of June 7th 1879, and its supplement of June 10th 1881, upon the bonded indebtedness of the Lehigh Valley Railroad Company, for the years 1880 and 1881.
The (Dompany did not deduct, the tax of four mills from the interest upon its mortgage debt, and pay the same into, the treasury, for the years stated, as provided by the acts of 1879, and 1881, but paid the interest in full, to.its creditors, as the same matured.
The Auditor General, therefore, settled an account against…
2Cited by22 opinions
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- Breitinger v. PhiladelphiaSupreme Court of Pennsylvania · 1949
- Goldstein v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1952
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