Commonwealth v. Jacob Reed's Sons, Inc.
Supreme Court of Pennsylvania
Appeal, No. 21, May T., 1922, by defendant, from judgment' of C. P. Dauphin Co., No. 80, Commonwealth Docket, 1920, for Commonwealth on case tried by the court without a jury, in suit of Commonwealth v. Jacob Beed’s Sons, Inc. Appeal from tax settlement. Before Hargest, P. J., without a jury. The opinion of the Supreme Court states the facts. Judgment for Commonwealth, for $599.37. Defendant appealed. Error assigned, inter alia, was judgment, quoting it.
1Opinion of the Court
Opinion by
Mr. Justice Simpson,
The only question to be decided in this case is whether the four mills tax, on certain promissory notes issued by defendant, a domestic corporation, to residents of this Commonwealth, should be paid to the county, under section 1 of the Act of June 17, 1913, P. L. 507, or to the State under section 17 thereof as amended by the Act of July 15,1919, P. L. 955. The. court below correctly held it was defendant’s duty to make return of the notes and pay the tax to the State: Com. v. Megargee Brothers, Inc., 275 Pa. 12.
We are also asked to decide whether any tax is due…
2Cases cited1 opinion
- Commonwealth v. Megargee Bros.Supreme Court of Pennsylvania · 1922
3Cited by4 opinions
- Frederick's EstateSupreme Court of Pennsylvania · 1938
- Richardson, to Use v. First Breth. Ch.Supreme Court of Pennsylvania · 1934
- Frederick's EstateSuperior Court of Pennsylvania · 1937
- Corporate Loans Tax on Bank Deposits, Pennsylvania Department of Justice1933