Gregg v. Sanford
Court of Appeals for the Third Circuit
Appeal from the Circuit Court of the United States for the Eastern District of Pennsylvania. This was a suit by Henry Sanford, Clarence Seward, and Levi C. Weir against D. McM. Gregg, auditor general of the commonwealth of Pennsylvania, to restrain the assessment of a tax. The circuit court rendered a decree for the complainants. Defendant appeals.
1Opinion of the Court
ACHESON, Circuit Judge.
The first question which we will consider is whether the Adams Express Company is subject to taxation under the several acts of assembly of the state of Pennsylvania recited in the bill, namely of May 1, 1868, of April 24, 1874, of March 20, 1877, and of June 7, 1879, whereby an annual tax was imposed upon the “capital stock” of all companies “incorporated” by or under any law of the state of Pennsylvania, and of every company “incorporated” by any other state and doing business in the state of Pennsylvania. It appears that the Adams Express Company was formed by…
2Cases cited31 opinions
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Norton v. Shelby CountySupreme Court of the United States · 1886
- Reagan v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1894
- Barber v. Barber Ex Rel. CronkhiteSupreme Court of the United States · 1859
- Dows v. City of ChicagoSupreme Court of the United States · 1871
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3Cited by5 opinions
- Mercur Gold Mining & Milling Co. v. SpryUtah Supreme Court · 1898
- Nevada-California Power Co. v. HamiltonDistrict Court, D. Nevada · 1916
- United States v. HanlonDistrict Court, W.D. Pennsylvania · 1956
- Beardsley v. HillSupreme Court of Arkansas · 1907
- Third Nat. Bank of Pittsburg v. MylinU.S. Circuit Court for the District of Eastern Pennsylvania · 1896