Commonwealth v. Janesville Coal Co.
Pennsylvania Court of Common Pleas, Dauphin County
Appeal from settlement by the Commonwealth of tax on loans. C. P. Dauphin Co., Commonwealth Docket, 1920, No. 71.
1Opinion of the Court
Hargest, P. J.,
This case arises upon an appeal from the settlement made by the Auditor General and State Treasurer of a tax on loans against the defendant company. A trial by jury was dispensed with, and the case heard by the court pursuant to the provisions of the Act of April 22, 1874, P. L. 109.
Facts.
1. The Janesville Coal Company is a corporation of the State of Pennsylvania.
2. On June 14, 1918, it issued two notes for $10,000 each. During the portion of the year 1918 in which these notes were outstanding, they were both owned by individual residents of the State of Pennsylvania. On Sept.…
2Cases cited2 opinions
- Commonwealth v. Lehigh & New England RailroadSupreme Court of Pennsylvania · 1920
- Commonwealth v. Roxford Knitting Co.Supreme Court of Pennsylvania · 1920