North Pennsylvania Railroad v. Philadelphia & Reading Railway Co.
Supreme Court of Pennsylvania
Appeal, No. 73, Jan. T., 1915, by defendant, from judgment of C. P. No. 3, Philadelphia Co., June T., 1914, No. 2781, for plaintiff in case of North Pennsylvania Railroad Company v. Philadelphia and Reading Railway Company. Assumpsit to recover income tax paid by the plaintiff. Demurrer to plaintiff’s statement of claim. Before McMichael, P. J., and Ferguson, J. The opinion of the Supreme Court states the case. The court entered judgment for plaintiff on the demurrer.
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Appeal, No. 73, Jan. T., 1915, by defendant, from judgment of C. P. No. 3, Philadelphia Co., June T., 1914, No. 2781, for plaintiff in case of North Pennsylvania Railroad Company v. Philadelphia and Reading Railway Company. Assumpsit to recover income tax paid by the plaintiff. Demurrer to plaintiff’s statement of claim. Before McMichael, P. J., and Ferguson, J. The opinion of the Supreme Court states the case. The court entered judgment for plaintiff on the demurrer. Defendant appealed. Error assigned was in entering judgment for the plaintiff on the demurrer.
1Opinion of the Court
Opinion by
Mr. Justice Frazer,
In 1879, the North Pennsylvania Railroad Company leased its road and equipment to the Philadelphia and Reading Railroad Company, and it is now operated by the latter’s successor, the Philadelphia and Reading Railway Company. The terms of the lease, so far as material to the question here presented, are as follows: Third. “That the party of the second part shall and will, during the continuance of the term hereby demised, assume the payment of, and punctually and faithfully pay all taxes and assessments upon the capital stock of the party of the first part, upon…
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