Commonwealth v. J. B. Lippincott Co.
Supreme Court of Pennsylvania
Appeal, No. 14, May T., 1893, by plaintiff, from judgment of C. P. Dauphin Co., Sept. T., 1891, No. 442, in favor of defendant on appeal from tax settlement. Appeal from tax settlement.
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Appeal, No. 14, May T., 1893, by plaintiff, from judgment of C. P. Dauphin Co., Sept. T., 1891, No. 442, in favor of defendant on appeal from tax settlement. Appeal from tax settlement. The opinion of the court below was as follows, by McPherson, J.: “ This case was tried without a jury under the act of 1874. We find the facts to be as follows: “1. During the tax year ending the first Monday of November, 1890, the defendant was a corporation of this commonwealth, chartered on Feb. 23, 1885, and having a paid up capital stock of #1,000,000. Of this amount #700,000 was employed within the state…
1Opinion of the Court
Per Curiam,
This case appears to be ruled by Commonwealth v. William Mann Company, 150 Pa. 64, and is affirmed on the opinion of the learned trial judge, sustaining defendant’s sixth exception to his former adjudication.
The apparent power “ of dealing in books, maps and periodicals, stationery and other like articles,” found in defendant company’s charter, is void, and may therefore be treated as eliminated. That being done the company must be considered as exclusively organized for manufacturing purposes.
Judgment affirmed.
2Cases cited1 opinion
- Commonwealth v. Wm. Mann Co.Supreme Court of Pennsylvania · 1892
3Cited by7 opinions
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- Bindex Corp. v. City of PittsburghSupreme Court of Pennsylvania · 1984
- Heidelberg Central, Inc. v. Director of Department of RevenueSupreme Court of Missouri · 1972
- Golden Triangle Broadcasting, Inc. v. City of PittsburghCommonwealth Court of Pennsylvania · 1977
- City of Pittsburgh v. Pittsburgh Press Co.Commonwealth Court of Pennsylvania · 1974
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