Philadelphia v. Moore
This text of 57 A. 710 (Philadelphia v. Moore) 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.
Opinion
Opinion by
In Commonwealth v. Phila. County, 157 Pa. 531, as between the state and the county, after most careful consideration we determined this tax on personal property was a tax payable by the county to the state; that the county treasurer in receiving and paying it over to the state was the agent or officer of the [328]*328county. Nothing that has occurred in the intervening years has caused us to do.ubt the soundness of that decision. At the same time we held, that as to the license and mercantile tax, the county treasurer acted solely as the agent for the state. It follows that the judgment of the court below for the reasons given by the learned president judge of that court in Phila. County v. McMichael must be affirmed.
It is affirmed accordingly.
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Cite This Page — Counsel Stack
57 A. 710, 208 Pa. 327, 1904 Pa. LEXIS 752, Counsel Stack Legal Research, https://law.counselstack.com/opinion/philadelphia-v-moore-pa-1904.