Commonwealth v. Crum Lynne Iron & Steel Co.
Superior Court of Pennsylvania
Appeal, No. 234, Oct. T., 1903, by defendant, from order of C. P. No. 1, Pliila. Go., June T., 1900, No. 619, making absolute rule for judgment for want of a sufficient affidavit of defense in case of Commonwealth, by Clayton McMiehael, Treasurer of the City of Philadelphia v. Crum Lynne Iron & Steel Company. Appeal from tax assessment.
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Appeal, No. 234, Oct. T., 1903, by defendant, from order of C. P. No. 1, Pliila. Go., June T., 1900, No. 619, making absolute rule for judgment for want of a sufficient affidavit of defense in case of Commonwealth, by Clayton McMiehael, Treasurer of the City of Philadelphia v. Crum Lynne Iron & Steel Company. Appeal from tax assessment. Plaintiff filed a statement claiming §53.50, being the amount assessed against the defendant _ for mercantile license tax, as vendor of and dealer in goods, wares and merchandise in the city and county of Philadelphia during the year 1900. Defendant filed an…
1Opinion of the Court
Opinion by
Smith, J.,
It is well settled that, apart from the question of jurisdiction, matters merely in abatement or suspension of the action, or in denial of status as a suitor, or of obligation to appear, must be presented before the cause of action, on the one hand, or the defense, on the other, is introduced, and that objections resting on such matters are waived by any step taken for the determination of the cause on the merits: Jeannette Borough v. Roehme, 197 Pa. 280; Ins. Co. v. Storrs, 97 Pa. 354. Matters affecting the regularity of an appeal are within this rule; Wil*510son v. Kelly, 81…
2Cases cited7 opinions
- Commonwealth v. Thomas Potter, Sons & Co.Supreme Court of Pennsylvania · 1894
- Lycoming Fire Insurance v. StorrsSupreme Court of Pennsylvania · 1881
- Viosca's EstateSupreme Court of Pennsylvania · 1900
- Delaware & Hudson Canal Co. v. LoftusSupreme Court of Pennsylvania · 1873
- Wilson v. KellySupreme Court of Pennsylvania · 1876
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Pittsburg Brewers' & Bottlers' Supply Company's Mercantile TaxSuperior Court of Pennsylvania · 1909
- Edelman v. MoserSuperior Court of Pennsylvania · 1915
- Commonwealth v. City National Bank, Pennsylvania Court of Common Pleas, Dauphin County1940
- Commonwealth v. Yorktowne Paper Mills, Inc., Pennsylvania Court of Common Pleas, Dauphin County1963