Commonwealth v. Mill Creek Coal Co.

Supreme Court of Pennsylvania

Commonwealth v. Mill Creek Coal Co.

27 A. 375, 157 Pa. 524, 1893 Pa. LEXIS 1446

CourtSupreme Court of Pennsylvania

DecidedOctober 2, 1893

DocketAppeal, No. 35

StatusPublished

This text of 27 A. 375 (Commonwealth v. Mill Creek Coal Co.) is published on Counsel Stack Legal Research, covering Supreme Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Commonwealth v. Mill Creek Coal Co., 27 A. 375, 157 Pa. 524, 1893 Pa. LEXIS 1446 (Pa. 1893).

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Opinion

Opinion by

Mb. Justice Williams,

The appellant in this case is not a manufacturing but a mining company. It rests its appeal on the constitutionality of the act of 1889, and particularly on its classification of the capital stocks of corporations as a distinct class of investments for purposes of taxation. This question was raised in Commonwealth v. National Oil Company, Limited [the preceding case], heard and disposed of at the present term.

In that case we distinctly declined to reopen it. It is well settled by a line of cases. We recognize the difficulty complained of, the want of exact uniformity in the distribution of the burdens of taxation, but substantial uniformity is all that is required by the constitution or attainable in practice. This is reached by the acts of 1885 and 1889.

The assignments of error are not sustained and the judgment is affirmed.

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Opinion by

Mb. Justice Williams,

The appellant in this case is not a manufacturing but a mining company. It rests its appeal on the constitutionality of the act of 1889, and particularly on its classification of the capital stocks of corporations as a distinct class of investments for purposes of taxation. This question was raised in Commonwealth v. National Oil Company, Limited [the preceding case], heard and disposed of at the present term.

In that case we distinctly declined to reopen it. It is well settled by a line of cases. We recognize the difficulty complained of, the want of exact uniformity in the distribution of the burdens of taxation, but substantial uniformity is all that is required by the constitution or attainable in practice. This is reached by the acts of 1885 and 1889.

The assignments of error are not sustained and the judgment is affirmed.

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Bluebook (online)

27 A. 375, 157 Pa. 524, 1893 Pa. LEXIS 1446, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commonwealth-v-mill-creek-coal-co-pa-1893.