Provident Life & Trust Co. v. McCaughn
Supreme Court of Pennsylvania
Appeal, No. 101, Jan. T., 1914, by defendant, from judgment of C. P. No. 2, Philadelphia Co., Dec. T., 1911, No. 1227, in equity, granting injunction in case of Provident Life and Trust Company v. Blakely D. McCaughn and H. Gilbert Cassidy, Assessors, and Simon Gratz, D. Newlin Fell, Jr., and John Wesley Durham, Members of the Board of Revision of Taxes of the City and County of Philadelphia. Bill in equity for injunction restraining collection of tax.
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Appeal, No. 101, Jan. T., 1914, by defendant, from judgment of C. P. No. 2, Philadelphia Co., Dec. T., 1911, No. 1227, in equity, granting injunction in case of Provident Life and Trust Company v. Blakely D. McCaughn and H. Gilbert Cassidy, Assessors, and Simon Gratz, D. Newlin Fell, Jr., and John Wesley Durham, Members of the Board of Revision of Taxes of the City and County of Philadelphia. Bill in equity for injunction restraining collection of tax. Before Wiltbank, J. The court granted the injunction. Defendants appealed. Error assigned, among others, was the decree of the court. The Act…
1Opinion of the Court
Opinion by
Mr. Justice Moschziskeb,
This appeal involves the constitutionality of the Act of June 7, 1911, P. L. 673, its proper construction, if valid, and the question of its application to the plaintiff corporation.
The act is entitled, “An act being a further supplement to an act, entitled ‘An Act to provide revenue by taxation; approved the 7th day of June, A. D. 1879, amending the amendment of the supplement thereto which became a law on the first day of June, A. D. 1889, *374which amendment herein amended was approved the 8th day of June, A. D. 1891, relating to the tax on capital stock,…
2Cases cited10 opinions
- Commonwealth v. Delaware Div. Canal Co.Supreme Court of Pennsylvania · 1889
- Commonwealth v. Mortgage Trust Co.Supreme Court of Pennsylvania · 1909
- Provident Life & Trust Co. v. HammondSupreme Court of Pennsylvania · 1911
- Commonwealth v. Lehigh Coal & Navigation Co.Supreme Court of Pennsylvania · 1894
- Prenatt v. Messenger Printing Co.Supreme Court of Pennsylvania · 1913
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Provident Life & Trust Co. v. KlemmerSupreme Court of Pennsylvania · 1917
- Erie AppealSuperior Court of Pennsylvania · 1945
- Provident Life & Trust Co. v. GratzSupreme Court of Pennsylvania · 1921
- Commonwealth v. Alden Coal Co.Supreme Court of Pennsylvania · 1915
- Girard Trust Co., Trustee's AppealSupreme Court of Pennsylvania · 1938
1 more not listed; retrieve them via the Exa API.