Commonwealth v. City of Chester

Citations

• 123 Pa. 626
• 16 A. 591
• 1889 Pa. LEXIS 685

Syllabus

<p>1. Section 42, act oí April 29, 1844, P. L. ¡501, requiring the treasurer of each county, city, and borough, on the payment of interest to holders of its corporate loans, to, assess a state tax upon the nominal value thereof and to deduct and return the same to the state treasurer, is not repealed 4, act of April 80, 1864, P. L. 218.</p> <p>2. A settlement made by the auditor general and state treasurer of an account against a city for taxes upon its municipal loans, purporting to be made under the act of June 30, 1885, P. L. 193, is not invalid, for the rate according to which the tax is assessed is fixed by said act, although the settlement is properly made under § 42 of the act of 1844.</p> <p>3. If the return of a city to the auditor general any municipal bonds are held by non-residents of the state, it may fairly be implied, with reference to their liability to taxation, that the bonds returned are all held by resident owners.</p> <p>4. Commonwealth v. Martin, 107 Pa. 185, and Commonwealth v. V. R. Co., 104 Pa. 106, followed: other questions, raised by the record in this case, considered and determined in Commonwealth v. Del. Div. Canal Co., ante, 594.</p>