Commonwealth v. Delaware Div. Canal Co.
Supreme Court of Pennsylvania
ERROR TO THE COURT OE COMMON PLEAS OF DAUPHIN COUNTY. No. 28 May Term 1888, Sup. Ct.; court below, No. 170 September Term 1887, C. P. On May 20,1887, the auditor general and state treasurer of Pennsylvania, upon a return made under protest by The Delaware Division Canal Company, a corporation organized under the laws of Pennsylvania, made the following settlement of account for taxes: Delaware Division Caxal CompaNy, In account with the Commokwealth oe Pennsylvania, Dr. For…
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ERROR TO THE COURT OE COMMON PLEAS OF DAUPHIN COUNTY. No. 28 May Term 1888, Sup. Ct.; court below, No. 170 September Term 1887, C. P. On May 20,1887, the auditor general and state treasurer of Pennsylvania, upon a return made under protest by The Delaware Division Canal Company, a corporation organized under the laws of Pennsylvania, made the following settlement of account for taxes: Delaware Division Caxal CompaNy, In account with the Commokwealth oe Pennsylvania, Dr. For tax on scrip, bonds, and certificates of indebtedness, per section four of the act of June 30, 1885, for the year ending…
1Opinion of the Court
Opinion,
Me. Justice Claek :
This case comes here upon an appeal, under the act of 1811, from the settlement by the auditor general and state treasurer, against the Delaware Division Canal Company, for state taxes oil the bonded indebtedness of the company, under the act of June SO, 1885. The claim of the commonwealth is for taxes upon that portion of said indebtedness held by resident owners, at the rate of three mills on the nominal value thereof, for the year ending on the first Monday in November, 1886.
The Delaware Division Canal Company, the defendant, as we learn from the findings in the…
2Cases cited9 opinions
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