Samuel Hano Co. v. Hano
Supreme Court of Pennsylvania
Appeal, No. 259, Jan. T., 1908, by plaintiff, from order of C. P. No. 4, Pbila. Co., March T.,1907, No. 3,609, discharging rule for judgment for want of a sufficient affidavit of defense in case of Samuel Hano Company v. Aaron R. Hano, Rachel Hano and Samuel Cohen, trustees under the last will and testament of Louis Hano, deceased. Assumpsit to recover assessments levied upon the stock of a corporation.
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Appeal, No. 259, Jan. T., 1908, by plaintiff, from order of C. P. No. 4, Pbila. Co., March T.,1907, No. 3,609, discharging rule for judgment for want of a sufficient affidavit of defense in case of Samuel Hano Company v. Aaron R. Hano, Rachel Hano and Samuel Cohen, trustees under the last will and testament of Louis Hano, deceased. Assumpsit to recover assessments levied upon the stock of a corporation. Before Audenrieb, J. Rule for judgment for want of a sufficient affidavit of defense. The facts are stated in the opinion of the Supreme Court. Error assigned was in discharging rule for…
1Opinion of the Court
Opinion by
Mr. Justice Stewart,
By a decree of a New Hampshire court made January 3, 1906, an assessment was levied upon the shares of stock of an insolvent corporation of that state for the payment of the debts of the corporation. One Louis Hano, a citizen of this state, was, at the time of his death, December 14, 1897, the owner of 5,100 shares. These shares were included in the general assessment, and were assessed as held by “Aaron R. Hano, Rachel Hano, and Samuel Cohen, Executors of the will of Louis Hano, of Philadelphia, Penna.” The amount of this particular assessment was $10,200, and…
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