Philadelphia Contributionship v. Commonwealth
Supreme Court of Pennsylvania
May 16th 1881. Before Sharswood, C. J., Mercur, Gordon, Paxson, Teunket, Sterrett, and Green, JJ. Error to the Court of Common Pleas of Dauphin county: Of May Term 1881, No. 155. Case stated, showing the following facts: The Auditor General and State Treasurer, in settlement of tax under the Act of January 7th 1879 (which is in this respect a re-enactment of the Act of May 1st 1868), charged the corporation with a tax of three per cent, on the amount of its net earnings or…
Read the full summary
May 16th 1881. Before Sharswood, C. J., Mercur, Gordon, Paxson, Teunket, Sterrett, and Green, JJ. Error to the Court of Common Pleas of Dauphin county: Of May Term 1881, No. 155. Case stated, showing the following facts: The Auditor General and State Treasurer, in settlement of tax under the Act of January 7th 1879 (which is in this respect a re-enactment of the Act of May 1st 1868), charged the corporation with a tax of three per cent, on the amount of its net earnings or income received from all sources during the year ending October 31st 1879. The corporation appealed from the settlement…
1Opinion of the CourtJustice Sterrett
By the 10th section of the Revenue Act of 1879, — which is substantially a re-enáctment of the 6th section of the Act of May 1st 1868, — certain individuals, companies and corporations, therein mentioned, are required to make report to the Auditor General, setting forth the entire amount of net earnings or income received by them, from all sources, during the preceding year,, and pay a tax of three per centum thereon for the uso of the Commonwealth: P. L. 118.
The corporation, plaintiff in error, being clearly within the provisions of the act, made its return of earnings or income for the tax…
2Cases cited3 opinions
- Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Society for Savings v. CoiteSupreme Court of the United States · 1868
- Provident Institution v. MassachusettsSupreme Court of the United States · 1868
3Cited by7 opinions
- Commonwealth v. Ford Motor Co.Supreme Court of Pennsylvania · 1944
- Commonwealth v. McKean CountySupreme Court of Pennsylvania · 1901
- First Federal Savings & Loan Ass'n v. CommonwealthCommonwealth Court of Pennsylvania · 1976
- Commonwealth v. Commonwealth Federal Savings & Loan Ass'nCommonwealth Court of Pennsylvania · 1977
- Philadelphia Saving Fund Society v. CommonwealthCommonwealth Court of Pennsylvania · 1983
2 more not listed; retrieve them via the Exa API.