Commonwealth v. Delaware, Susquehanna & Schuylkill R. R.
Supreme Court of Pennsylvania
Appeals, Nos. 26 and 36, Jan. T., 1894, by plaintiff and defendant, from judgment of C. P. Dauphin Co., March T., 1893, No. 302, on appeal from tax settlement. Appeal from tax settlement.
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Appeals, Nos. 26 and 36, Jan. T., 1894, by plaintiff and defendant, from judgment of C. P. Dauphin Co., March T., 1893, No. 302, on appeal from tax settlement. Appeal from tax settlement. The case was tried without a jury under the act of April 22, 1874, before Simonton, P. J., and McPherson, J. The following opinion was filed by Simonton, P. J.: “ This is an appeal by the corporation defendant from the settlement of an account against it, by the auditor general and state treasurer, for tax on capital stock for the year ending the first Monday of November, 1892, and it was tried by the court…
1Opinion of the Court
COMMONWEALTH v. RAILROAD, APPELLANT.
Opinion by
Mr. Justice McCollum,
The defendant company complains on this appeal of the finding that the actual value in cash of its capital stock between the 1st and 15th of November, 1892, was 14,000,000 and that its franchises were considered as an element or factor in ascertaining such value. It also complains that its motion for a new trial was overruled.
The actual cash value o'f the company’s capital stock, at the time stated, was, under the stipulation filed, a fact to be found by the court upon relevant testimony. If the evidence submitted for the…
2Cases cited1 opinion
- Commonwealth v. Edgerton Coal Co.Supreme Court of Pennsylvania · 1894
3Cited by6 opinions
- Commonwealth v. Columbia Gas & Electric Corp.Supreme Court of Pennsylvania · 1939
- Clark v. City of BurlingtonSupreme Court of Vermont · 1928
- Commonwealth v. New York, Pennsylvania & Ohio RailroadSupreme Court of Pennsylvania · 1898
- Commonwealth v. Ontario, Carbondale & Scranton Railway Co.Supreme Court of Pennsylvania · 1898
- Keiser v. Reading Suburban Real Estate Co.Superior Court of Pennsylvania · 1910
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