Delaware, Lackawanna & Western Railroad v. Commonwealth

Citations

• 66 Pa. 64

Syllabus

<p>1. On an appeal from a settlement of the accounting officers of the Commonwealth, no point can be reviewed unless specified in taking the appeal.</p> <p>2. It is the right of financial officers of a corporation to retain the three-mill tax under the Act of April 29th 1844 without assessment by the county officers.</p> <p>3. The tax laws prior to the Act of April 30th 1864 imposed a tax on corporation bonds in the hands of non-residents.</p> <p>4. The Act of 1864 provides a remedy for collecting the tax out of the resources within the legislative jurisdiction of the Commonwealth.</p> <p>5. Maltby ». Columbia and Reading Railroad, 2 P. P. Smith 140, adopted.</p>