Commonwealth v. Cuyler
Supreme Court of Pennsylvania
ERROR to the Court of Common Pleas of Philadelphia county. These were amicable actions on the case, respectively instituted by the Commonwealth against Cornelius C. Cuyler and William G. E. Agnew.
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ERROR to the Court of Common Pleas of Philadelphia county. These were amicable actions on the case, respectively instituted by the Commonwealth against Cornelius C. Cuyler and William G. E. Agnew. In the first case the following facts were stated for the opinion of the court below: The defendant is the pastor of the Second Presbyterian Church in the city of Philadelphia, at the annual salary of $2000. He is elected such pastor by a vote of the congregation called by the session or spirituality for the purpose, and approved by the presbytery in the manner prescribed by the constitution of the…
1Opinion of the Court
The opinion of the Court was delivered by
Gibson, C. J.
By the 9th section of the Act of 1841, which supplies the place of the one passed in the preceding year, it is provided, that “ in lieu of the taxes imposed by the said Act upon salaries and emoluments of office created and held under the laws of this Commonwealth, there shall annually be assessed and collected on all salaries and emoluments of office created or held by or under the Constitution and laws of this Commonwealth, and by or under any corporation, institution or company incorporated by the said Commonwealth, where such salaries…
2Cited by4 opinions
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