Commonwealth v. Mortgage Trust Co.
Supreme Court of Pennsylvania
May T., 1909, by plaintiff, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1908, No. 446, for defendant on case tried by the court without a jury in suit of Commonwealth v. Mortgage Trust Company of Pennsylvania. Appeal from tax settlement. The case was tried by the court without a jury under the Act of April 22, 1874, P. L. 108. Error assigned was in dismissing exceptions to adjudication.
Read the full summary
May T., 1909, by plaintiff, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1908, No. 446, for defendant on case tried by the court without a jury in suit of Commonwealth v. Mortgage Trust Company of Pennsylvania. Appeal from tax settlement. The case was tried by the court without a jury under the Act of April 22, 1874, P. L. 108. Error assigned was in dismissing exceptions to adjudication. On June 22, 1909, the Supreme Court handed down an opinion reversing the judgment of the court below with directions that it should hear the parties and determine the actual value of the shares of…
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
June 22, 1909:
The tax settlement in this case is for that part of the fiscal year extending from the first Monday of November, 1906, to June 20, 1907. The principal contention of the appellee company in the court below and here is that the Act of June 13, 1907, P. L. 640, taxing the shares of capital stock of trust companies, violates sec. 1 of art. IX of the constitution, which provides that all taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax. The learned court below after giving the parties a…
2Cases cited7 opinions
- Commonwealth v. Standard Oil Co.Supreme Court of Pennsylvania · 1882
- Commonwealth v. Delaware Div. Canal Co.Supreme Court of Pennsylvania · 1889
- Commonwealth v. Merchants & Manufacturers National BankSupreme Court of Pennsylvania · 1895
- Hickory Tree RoadSupreme Court of Pennsylvania · 1862
- Wright v. OakleyMassachusetts Supreme Judicial Court · 1843
2 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Turco Paint & Varnish Co. v. KalodnerSupreme Court of Pennsylvania · 1936
- Jones & Laughlin Tax Assessment CaseSupreme Court of Pennsylvania · 1961
- Schuylkill Trust Co. v. PennsylvaniaSupreme Court of the United States · 1938
- Commonwealth v. Repplier Coal Co.Supreme Court of Pennsylvania · 1943
- Commonwealth of Penna. v. BeattieSuperior Court of Pennsylvania · 1928
51 more not listed; retrieve them via the Exa API.