Legal Opinion

Dupuy v. Johns

Supreme Court of Pennsylvania

Decided March 25, 1918No. Appeal, No. 185PublishedCited by 26 opinions

Appeal, No. 185, Oct. T., 1917, by defendants, from decree of C. P. Allegheny Co., July T., 1917, No. 101, awarding injunction in case of Herbert Dupuy v. David B. Johns, Simon A. Merkle and John C. Kaiser, constituting the Board for the Assessment and Revision of Taxes in the County of Allegheny; E. D. Friebertshauser, Treasurer of said County of Allegheny, and Frank J. Harris, A. C. Gumbert and Gilbert Myer, Commissioners of Allegheny County.

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Appeal, No. 185, Oct. T., 1917, by defendants, from decree of C. P. Allegheny Co., July T., 1917, No. 101, awarding injunction in case of Herbert Dupuy v. David B. Johns, Simon A. Merkle and John C. Kaiser, constituting the Board for the Assessment and Revision of Taxes in the County of Allegheny; E. D. Friebertshauser, Treasurer of said County of Allegheny, and Frank J. Harris, A. C. Gumbert and Gilbert Myer, Commissioners of Allegheny County. Bill in equity for an injunction. Before Brown, J. The opinion of the Supreme Court states the facts. • The court on hearing on bill and answer…

1Opinion of the Court

Opinion by

Mr. Justice Moschzisker,

This is an appeal from a decree of the common pleas striking off an assessment and restraining the collection of a personal property tax.

The plaintiff is a- resident of Pittsburgh; in his return for the year 1916 he failed to include certain shares of the-preferred stock of the Crucible Steel Company of America, then owned by him. The concern in question is a New Jersey corporation, engaged in making steel and products thereof, the value of its total capital stock being approximately $75,000,000; of this amount, $14,000,000 is employed in Pennsylvania, and…

2Cases cited11 opinions

  1. Sturges v. CarterSupreme Court of the United States · 1885
  2. Commonwealth v. Standard Oil Co.Supreme Court of Pennsylvania · 1882
  3. Commonwealth v. Delaware Div. Canal Co.Supreme Court of Pennsylvania · 1889
  4. Delaware, Lackawanna & Western R. R. v. Luzerne County CommissionersSupreme Court of Pennsylvania · 1914
  5. Commonwealth v. Edgerton Coal Co.Supreme Court of Pennsylvania · 1894

6 more not listed; retrieve them via the Exa API.

3Cited by26 opinions

  1. Commonwealth v. Columbia Gas & Electric Corp.Supreme Court of Pennsylvania · 1939
  2. Callery's AppealSupreme Court of Pennsylvania · 1922
  3. National Transit Co. v. BoardmanSupreme Court of Pennsylvania · 1937
  4. Commonwealth v. Quaker City Cab Co.Supreme Court of Pennsylvania · 1926
  5. Dougherty v. City of PhiladelphiaSuperior Court of Pennsylvania · 1933

21 more not listed; retrieve them via the Exa API.

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