Commonwealth v. Am. Bell Teleph. Co.
Supreme Court of Pennsylvania
APPEAL BY PLAINTIFF FROM THE COURT OF COMMON PLEAS OF DAUPHIN COUNTY. No. 33 May Term Í888, Sup. Ct.; court below, No. 395 August Term 1885, C. P. On February 19, 1885, the auditor general stated the following account against the American Bell Telephone Company for taxes for the year 1884, which was approved by the state treasurer April 2, 1885: For tax on capital stock, per acts of March 20, 1877, and June 7, 1879, for the year ending first Monday of November, 1884, as per…
Read the full summary
APPEAL BY PLAINTIFF FROM THE COURT OF COMMON PLEAS OF DAUPHIN COUNTY. No. 33 May Term Í888, Sup. Ct.; court below, No. 395 August Term 1885, C. P. On February 19, 1885, the auditor general stated the following account against the American Bell Telephone Company for taxes for the year 1884, which was approved by the state treasurer April 2, 1885: For tax on capital stock, per acts of March 20, 1877, and June 7, 1879, for the year ending first Monday of November, 1884, as per report herewith filed. Average number of telephones in use during year,........318,537 Average number in use in…
1Opinion of the Court
Opinion,
Mb. Chief Justice Paxson :
This was an attempt on the part of the commonwealth to tax the capital stock of the American Bell Telephone Company, to the extent that its capital was employed in “ doing business within this commonwealth.” Under the facts as found by the court below, we are very clear the commonwealth is not entitled to collect such tax. The company is a corporation created by the laws of the state of Massachusetts. Its principal office or place of business is in the city of Boston. It has no office, agent, or place of business in this state. All the contracts for rent and…
2Cases cited1 opinion
- Commonwealth v. Standard Oil Co.Supreme Court of Pennsylvania · 1882
3Cited by9 opinions
- People v. . American Bell Telephone Co.New York Court of Appeals · 1889
- Commonwealth v. National Cash Register Co.Supreme Court of Pennsylvania · 1921
- Commonwealth v. Central D. & P. Tel. Co., Pennsylvania Court of Common Pleas, Dauphin County1891
- Refrigeration Discount Corp. v. MetzgerDistrict Court, M.D. Pennsylvania · 1935
- Commonwealth v. Delaware River Railroad & Bridge Co., Pennsylvania Court of Common Pleas, Dauphin County1939
4 more not listed; retrieve them via the Exa API.