Commonwealth v. Alden Coal Co.
Supreme Court of Pennsylvania
Appeal, No. 20, May T., 1915, by defendant, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1914, No. 65, for plaintiff on appeal from tax settlement of an account by the Auditor General and State Treasurer, in case of Commonwealth of Pennsylvania v. Alden Coal Company. Appeal from tax settlement by the auditor general and State, treasurer. Before Kunkel, P. J. The opinion of the Supreme Court states the facts.
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Appeal, No. 20, May T., 1915, by defendant, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1914, No. 65, for plaintiff on appeal from tax settlement of an account by the Auditor General and State Treasurer, in case of Commonwealth of Pennsylvania v. Alden Coal Company. Appeal from tax settlement by the auditor general and State, treasurer. Before Kunkel, P. J. The opinion of the Supreme Court states the facts. The court entered judgment for the Commonwealth for the amount of its claim. Defendant appealed. Error assigned, among others, was the judgment of the court.
1Opinion of the Court
Opinion by
Mr. Justice Stewart,
By Act of Assembly approved June 27, 1913, P. L. 639, entitled “An Act levying a tax on anthracite coal and providing for the collection and distribution of the same,” every ton of anthracite coal of the weight of 2,240 pounds avoirdupois, prepared for market within the State, is made subject to a State tax of two and one-half per centum of the value thereof, the same to be settled and collected as provided by law for other taxes. By the second section of the act every operator of anthracite mines is required to report to the auditor general in the month of…
2Cases cited4 opinions
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Appeal of FoxSupreme Court of Pennsylvania · 1886
- Durkin v. Kingston Coal Co.Supreme Court of Pennsylvania · 1895
- Juniata Limestone Co. v. FagleySupreme Court of Pennsylvania · 1898
3Cited by18 opinions
- Heisler v. Thomas Colliery Co.Supreme Court of Pennsylvania · 1922
- Commonwealth v. StewartSupreme Court of Pennsylvania · 1940
- Mahon v. Pennsylvania Coal Co.Supreme Court of Pennsylvania · 1922
- Ex Parte AsotskySupreme Court of Missouri · 1928
- Parker v. Bates, TreasurerSupreme Court of South Carolina · 1949
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