Coal Ridge I. & C. Co. v. Jennings

Supreme Court of Pennsylvania June 28, 1889

Coal Ridge I. & C. Co. v. Jennings, 127 Pa. 397 (Pa. 1889)

17 A. 986; 1889 Pa. LEXIS 1128

Clark, Green, Paxson, Sterrett, Williams

Opinion of the Court

Per Curiam:

The question presented by this record has been so recently considered and discussed, that any further comments are unnecessary. See cases of Commonwealth v. Del. Div. Canal Co.;* Commonwealth v. Lake Shore & Michigan Southern Ry. Co.; Commonwealth v. City of Chester † and Common*400wealth v. Bell’s Gap Railroad Co. These cases were so recently decided that they have not yet appeared in our State Reports, but see 23 W. N. 216.

Judgment reversed and judgment is now entered in favor of the plaintiff below for $570 and costs.

123 Pa. 594.

123 Pa. 626. The other cases referred to were not directed to be reported.

Reference

Full Case Name: COAL RIDGE I. & C. CO. v. W. W. JENNINGS
Status: Published
Syllabus: 1. The provisions of § 4, act of June 30, 1885, P. L. 193, requiring the treasurers of corporations to assess a three mills tax upon the nominal value of corporate loans, to deduct the same from the interest paid thereon, and to return it into the state treasury, are not in violation of § 1, article IX. of the constitution of Pennsylvania, providing that all taxes shall be uniform upon the same class of subjects. 2. Nor is the said act of Juno 30, 1885, or said § 4, in violation of article V. or article XIV. of the amendments to the constitution of the United States, or to § 9 of article I. of the constitution of Pennsylvania, providing that no person shall be deprived of life, liberty or property without due process of law.