Mercantile Trust & Deposit Co. v. Mellon
Superior Court of Pennsylvania
Appeal, No. 106, April T., 1898, by plaintiffs, from judgment of C. P. No. 2, Allegheny Co., July T., 1897, No. 545,.on case stated in favor of,defendant. Case stated.
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Appeal, No. 106, April T., 1898, by plaintiffs, from judgment of C. P. No. 2, Allegheny Co., July T., 1897, No. 545,.on case stated in favor of,defendant. Case stated. Before White, P. J. By the case stated plaintiffs claimed of defendant the sum of $205.58 with interest from 1896, being tax assessed and paid, under proceedings regularly had, by the plaintiffs, receivers of the American Casualty Insurance and Security Company of Baltimore City for tax due by the laws of the state and the charter of the company to the city of Baltimore, which tax became a lien on the stock assessed. The court…
1Opinion of the Court
Opinion by
Orlady, J.,
The American Casualty Insurance and Security Company of Baltimore city, a corporation of the state of Maryland, had its principal office in the city of Baltimore, in that state; and the defendant is the owner of 250 shares of its corporate stock, which, under the provisions of the laws of Maryland, were valued for taxation in 1893, by the proper authorities, at $53.00 per share. These shares were taxed by the city of Baltimore at the rate of $1.55 for each hundred dollars of the valuation, and there was stated by the city of Baltimore against the insurance company an…
2Cases cited1 opinion
- Commonwealth v. HowardSupreme Court of Pennsylvania · 1892
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