John Hancock Ice Co. v. Rose

The opinion of the court was delivered by

Van Syckel, J.

The writ in this case is prosecuted to test the legality of an assessment for taxes laid upon, a large quantity of ice owned by the' prosecutor, a foreign corporation.

The ice was cut on water in the township of Andover, in the county of Sussex, and stored there, from whence it was to be taken, from time to time, and sold where the ice company found a market.

The principal office of the corporation is in the city of Philadelphia, and the ice is taken, from time to time, to Philadelphia and sold from the office there. It was cut in January…