Legal Opinion

School Directors v. Carlisle Bank

Supreme Court of Pennsylvania

Decided May 15, 1839PublishedCited by 13 opinions

ERROR to the common pleas of Cumberland county. ■ The School Directors of the borough of Carlisle against the Car-lisle Bank. Amicable action and special verdict.

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ERROR to the common pleas of Cumberland county. ■ The School Directors of the borough of Carlisle against the Car-lisle Bank. Amicable action and special verdict. It is agreed that the following facts be considered a special verdict found by a jury on which judgment shall be entered by the court: A warrant was issued by the commissioners of Cumberland county, to James Loudon, assessor of the borough of Carlisle, in due form, dated 27th November 1837, requiring him to make return, &c. of property taxable for school purposes, &c. returnable 3d January 1838, which was duly returned by assessor,…

1Opinion of the Court

*291The opinion of the Court was delivered by

Kennedy, J.

Two questions have been made and argued in this case. First, is the sixty thousand dollars worth of the capital stock in the Bank of the United States of Pennsylvania, and the two hundred and eighty dollars worth of the capital stock in the Carlisle Bank, which are all held and owned by the Carlisle Bank, the defendant in error, taxable, as the property of the bank, under the provisions of the act of the 25th of March 1831? Stroud’s Purd. 200. Secondly, if it be held that the bank cannot be lawfully taxed for such property, then has not the…

2Cases cited1 opinion

  1. Respublica v. LacazeSupreme Court of the United States · 1791

3Cited by13 opinions

  1. In the Matter of Will of FoxNew York Court of Appeals · 1873
  2. Appeal of FoxSupreme Court of Pennsylvania · 1886
  3. Commonwealth v. Bailey, Banks & Biddle Co.Superior Court of Pennsylvania · 1902
  4. Philadelphia v. KolbSupreme Court of Pennsylvania · 1927
  5. Hospital v. Philadelphia CountySupreme Court of Pennsylvania · 1855

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