Commonwealth v. Jarecki Manufacturing Co.
Supreme Court of Pennsylvania
Appeal, No. 27, May T., 1902, by plaintiff, from judgment of C. P. Dauphin Co., Commonwealth Docket 1900, No. 306, on appeal from tax settlement in case of Commonwealth v. Jarecki Manufacturing Company. Appeal from tax settlement. Before Simonton, P. J. The opinion of the Supreme Court states the case. Error assigned was in entering judgment for an amount which did not include a tax on the bonds of the Lake Shore & Michigan Southern Railway Company issued free of tax.
1Opinion of the Court
Opinion by
Mb. Justice Mestbezat,
There is but a single question in this appeal and it is found in the assignment which alleges that the court erred in overruling the exception filed by the commonwealth, which is as follows: “ The learned court erred in its fourth conclusion of law in finding ‘ defendant is not taxable in respect of the $90,000 of its capital stock invested in bonds of the Lake Shore & Michigan Southern Railway Company issued free of tax.’ ”
The defendant is a Pennsylvania corporation engaged in “ the manufacture and sale of articles of metal and machinery of all kinds.” Its…
2Cases cited1 opinion
- Commonwealth v. Delaware Div. Canal Co.Supreme Court of Pennsylvania · 1889
3Cited by3 opinions
- Chrysel Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1972
- Jubilee Knitting Mills, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1973
- Fry Communications, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1981