Delaware & Hudson Canal Co. v. Pennsylvania
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. The Delaware and Hudson Canal Company was held liable in the trial court, whose judgment was affirmed by the Supreme Court of Pennsylvania, for the amount of a tax of three mills upon bonds originally issued and sold by the company in the State of New York, but held in the year 1890 by residents of Pennsylvania. The tax was imposed upon the bondholders.
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ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. The Delaware and Hudson Canal Company was held liable in the trial court, whose judgment was affirmed by the Supreme Court of Pennsylvania, for the amount of a tax of three mills upon bonds originally issued and sold by the company in the State of New York, but held in the year 1890 by residents of Pennsylvania. The tax was imposed upon the bondholders. The liability of the company was maintained because of the failure of its treasurer, when paying interest in the city of New York, to deduct therefrom the amount of the tax and pay the…
1Opinion of the Court
The Chief Justice:
Judgment reversed with costs upon the authority of New York, Lake Erie & Western Railroad v. Pennsylvania, 153 U. S. 628, and cause remanded for further proceedings consistent with the opinion in that case.
Reversed.
2Cases cited1 opinion
- New York, Lake Erie & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1894
3Cited by6 opinions
- Commonwealth v. Barrett Manufacturing Co.Supreme Court of Pennsylvania · 1914
- White v. United StatesCourt of Appeals for the Tenth Circuit · 1933
- King v. United StatesCourt of Appeals for the Tenth Circuit · 1932
- Fidelity-Philadelphia Trust Company Tax CaseSupreme Court of Pennsylvania · 1946
- Alison's EstatePennsylvania Orphans' Court, Philadelphia County · 1939
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