Legal Opinion

Pennsylvania Company's Appeal

Supreme Court of Pennsylvania

Decided January 4, 1940No. Appeals, 398 and 399PublishedCited by 6 opinions

1Opinion of the Court

Per Curiam,

The judgments' are affirmed on the following quotation from the adjudication of President Judge Finletter filed in the court below:

“The question before us is whether or not investment trust certificates are subject to the four-mill tax for county purposes, which is provided for in the Act of June 17, 1913, P. L. 507. The question involves an interpretation of that statute.
“Plainly no purpose to tax all personal property is indicated. First, because the opening clause limits property subject to the tax to ‘the classes of property hereinafter enumerated,’ and, secondly, because the…

2Cited by6 opinions

  1. Commonwealth v. Mack Bros. Motor Car Co.Supreme Court of Pennsylvania · 1948
  2. Appeal of Girard Trust Co., Pennsylvania Court of Common Pleas, Philadelphia County1940
  3. Fidelity-Philadelphia Trust Co.'s Appeal, Pennsylvania Court of Common Pleas, Philadelphia County1942
  4. MARCUM v. COLUMBIA GAS TRANSMISSION, LLCDistrict Court, E.D. Pennsylvania · 2019
  5. Provident National Bank v. Montgomery County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1989

1 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API