Commercial National Bank v. Kirk

Citations

• 222 Pa. 567
• 71 A. 1085
• 1909 Pa. LEXIS 910

Syllabus

<p>Conflict of laws — Penal laws — Jurisdiction—Inability of directors— Failure to make return — Construction by court of last resort — Corporations.</p> <p>The courts of Pennsylvania will not enforce the penal laws of another state in all actions brought here when the courts of that state have declared the statute in question to be penal.</p> <p>Where the highest court of appeal of another state has decided that the liability imposed upon the directors of a corporation of such state for failure to make a statutory return is a penal liability, the courts of Pennsylvania will not enforce such liability against the directors in an action brought to enforce the penalty here.</p> <p>Affidavit of defense — Practice, C. P. — Penal action.</p> <p>No affidavit of defense is required in a penal action.</p>