Commonwealth v. McKean County
Supreme Court of Pennsylvania
Appeal, No. 17, May T., 1901, by defendant, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1899, No. 27, on appeal from tax settlement in case of Commonwealth v. County of McKean. Appeal from tax settlement. The facts appear by the opinion of the Supreme Court. The court entered judgment for the commonwealth for $767.05. Error assigned was the judgment of the court.
1Opinion of the Court
Opinion bt
Mr. Justice Brown,
The commissioners of the county of McKean excluded from their return to the board of revenue commissioners of moneys at interest for the year 1896, taxable for state purposes, $193,700, represented by judgments and mortgages held by Hamlin & Son, bankers. A note to their return is as follows : “ This does not *385include Hamlin & Son bank statement, which was $193,700: They have refused to pay state tax on said amount to the county, as they claim to pay direct to the state, and intend to test the case in supreme court.” The court below, having been of the opinion that…
2Cases cited2 opinions
- Commonwealth v. Lehigh Valley RailroadSupreme Court of Pennsylvania · 1883
- Philadelphia Contributionship v. CommonwealthSupreme Court of Pennsylvania · 1881
3Cited by5 opinions
- Goldstein v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1952
- Commonwealth v. Southern Pennsylvania Bus Co.Supreme Court of Pennsylvania · 1940
- Goldstein v. Pittsburgh School DistrictSuperior Court of Pennsylvania · 1952
- Board of Trustees Public Schools v. City of HopkinsvilleCourt of Appeals of Kentucky (pre-1976) · 1931
- Mahaney v. Mercer County, Pennsylvania Court of Common Pleas, Mercer County1946