Commonwealth v. New York, Pennsylvania & Ohio Railroad
Supreme Court of Pennsylvania
Appeal, No. 24, May T., 1897, by defendant, from judgment of C. P. Daupbin Co., Commonwealth Docket, 1896, No. 691, on appeal from tax settlement. Mitchell, Green and Williams, JJ., dissent. Appeal from tax settlement.
Read the full summary
Appeal, No. 24, May T., 1897, by defendant, from judgment of C. P. Daupbin Co., Commonwealth Docket, 1896, No. 691, on appeal from tax settlement. Mitchell, Green and Williams, JJ., dissent. Appeal from tax settlement. The facts appear by tbe opinion of Slmonton, P. J., which was as follows: This is an appeal from a settlement made by the auditor general and state treasurer against the corporation defendant J une 30, 1896, for tax on capital stock for the tax year 1895. It was-tried by the court without a jury, as provided by the act of April 22, 1874, and on the testimony and documentary…
1Opinion of the Court
Opinion by
Mr. Justice Dean,
All the material facts of this case are stated in the opinion of the court below. The finding of a fact determines the amount of the judgment; the accounting officers of the commonwealth and the court adopt a like construction of the statute, but differing in their views of the evidence, differ in results. The officers of the defendant corporation, putting a wholly different construction on the statute, largely differ from both as to the fact. The defendant appraises its capital stock as of no value whatever; the commonwealth appraises it at 134,480,577.70, the…
2Cases cited3 opinions
- Commonwealth v. Standard Oil Co.Supreme Court of Pennsylvania · 1882
- Appeal of FoxSupreme Court of Pennsylvania · 1886
- Commonwealth v. Delaware, Susquehanna & Schuylkill R. R.Supreme Court of Pennsylvania · 1894
3Cited by14 opinions
- Commonwealth v. Columbia Gas & Electric Corp.Supreme Court of Pennsylvania · 1939
- In Re Indian Territory Illuminating Oil Co.Supreme Court of Oklahoma · 1914
- In Re Oklahoma Nat. Life Ins. Co.Supreme Court of Oklahoma · 1918
- Lawrence Township School District Tax CaseSupreme Court of Pennsylvania · 1949
- Dupuy v. JohnsSupreme Court of Pennsylvania · 1918
9 more not listed; retrieve them via the Exa API.