Commonwealth v. Lowe Coal Co.

Opinion by

Mr. Chief Justice Moschzisker,

This is an appeal by the Commonwealth from a judgment against it in a proceeding instituted by the Auditor General to collect capital stock taxes from the Lowe Coal Company, hereinafter sometimes called defendant, with notice to John W. Scott, terre-tenant of certain real estate of that corporation, purchased by him at sheriff’s sale.

In August, 1919, the Auditor General settled capital stock taxes, amounting to $110.32, against defendant. This claim, with thirteen others, for various state taxes due by defendant, was filed with the prothonotary of…