Commonwealth v. McGlinn Distilling Co.
Supreme Court of Pennsylvania
Appeal, No. 9, May T., 1919, by defendant, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1918, Nos. 27, 28 and 29, in favor of the plaintiff in case of Commonwealth of Pennsylvania v. John McGlinn Distilling Company. Appeal by defendant from accounts settled by auditor general and State treasurer for taxes on capital stock. Before McCarrell, J. The court entered judgment in favor of the Commonwealth and against defendant for $2,798.45. Defendant appealed.
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Appeal, No. 9, May T., 1919, by defendant, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1918, Nos. 27, 28 and 29, in favor of the plaintiff in case of Commonwealth of Pennsylvania v. John McGlinn Distilling Company. Appeal by defendant from accounts settled by auditor general and State treasurer for taxes on capital stock. Before McCarrell, J. The court entered judgment in favor of the Commonwealth and against defendant for $2,798.45. Defendant appealed. Errors assigned were the conclusions of law and the judgment of the court.
1Opinion of the Court
Opinion by
Mr. Justice Moschzisker,
The Commonwealth assessed the John McGlinn Distilling Company, — a Delaware corporation, registered and doing business in Pennsylvania, — a capital stock tax, for 1914, 1915 and 1916, at the rate of ten mills, upon the actual value of its invested capital within this juris*349diction. The distilling company, claiming it should be obliged to pay only at the rate of five mills, appealed from each assessment to the Common Fleas of Dauphin County ; the three appeals were consolidated and tried as one. Judgment was entered in favor of the Commonwealth, and this appeal…
2Cases cited9 opinions
- Commonwealth v. Standard Oil Co.Supreme Court of Pennsylvania · 1882
- Commonwealth v. Westinghouse Electric & Manufacturing Co.Supreme Court of Pennsylvania · 1892
- Commonwealth v. Wm. Mann Co.Supreme Court of Pennsylvania · 1892
- Commonwealth v. Independence Trust Co.Supreme Court of Pennsylvania · 1911
- Cochranton Telephone Co. v. Public Service CommissionSupreme Court of Pennsylvania · 1919
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3Cited by4 opinions
- Callery's AppealSupreme Court of Pennsylvania · 1922
- Peoples Natural Gas Co. v. PittsburghSupreme Court of Pennsylvania · 1934
- Atlantic Refining Co. v. Van ValkenburgSupreme Court of Pennsylvania · 1920
- Commonwealth v. Twitchell, Pennsylvania Court of Common Pleas, Dauphin County1963