Stratford v. Franklin Paper Mills Co.
Supreme Court of Pennsylvania
Appeal, No. 375, Jan. T., 1916, by Commonwealth of Pennsylvania, from decree of C. P. Delaware Co., March T., 1914, No. 270, disallowing claim of Commonwealth for taxes in case of Frank B. Stratford v. Franklin Paper Mills Company. Exceptions to report of Garrett E. Smedley, Esq., Auditor. Before Broomall, J. The facts appear by the opinion of the Supreme Court. The court dismissed the exceptions. The Commonwealth appealed.
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Appeal, No. 375, Jan. T., 1916, by Commonwealth of Pennsylvania, from decree of C. P. Delaware Co., March T., 1914, No. 270, disallowing claim of Commonwealth for taxes in case of Frank B. Stratford v. Franklin Paper Mills Company. Exceptions to report of Garrett E. Smedley, Esq., Auditor. Before Broomall, J. The facts appear by the opinion of the Supreme Court. The court dismissed the exceptions. The Commonwealth appealed. Errors assigned Avere in dismissing the Commonwealth’s exceptions.
1Opinion of the Court
Opinion by
Mr. Justice Moschzisker,
On April 21,1914, the Franklin Paper Mills Company, a Pennsylvania corporation, became insolvent and went into the hands of a receiver, who turned its assets into cash; an account was filed and referred to an auditor; May 27, 1915, the Commonwealth presented claims before the latter for 1914 taxes on capital stock and corporate loans; these accounts had been duly settled by the proper authorities, May 5, 1915, for want of the annual reports which the law requires from such corporations ; but the learned auditor, instead of accepting the settlements in…
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