Jones, &c., Manufacturing Co. v. Commonwealth
| Decision Date | 09 October 1871 |
| Citation | 69 Pa. 137 |
| Parties | The Jones and Nimick Manufacturing Company <I>versus</I> Commonwealth. |
| Court | Pennsylvania Supreme Court |
Before READ, AGNEW, SHARSWOOD and WILLIAMS, JJ.
Error to the Court of Common Pleas of Dauphin county: Of May Term 1871, No. 11.
Miller & Winston, for plaintiffs in error, cited Commonwealth v. Ocean Oil Company, 9 P. F. Smith 61; Phœnix Iron Company v. Commonwealth, 9 Id. 108; Lehigh Crane Iron Company v. Commonwealth, 5 Id. 452.
J. M. McClure and F. Carroll Brewster, Attorney-General, for Commonwealth, cited Binghamton Bridge, 3 Wall. 51; Bank of Penna. v. Commonwealth, 7 Harris 144; Academy of Fine Arts v. Philadelphia, 10 Id. 497; Baltimore v. Railroad Co., 6 Gill 288; Morris and Essex Railroad v. Miller, 31 N. J. Law Rep. 521; State v. Jersey City, 2 Vroom 580; Commonwealth v. Fayette County Railroad Co., 5 P. F. Smith 452.
The opinion of the court was delivered, October 9th 1871, by READ, J.
Dividends are not net earnings or income as used in the second section of the Act of 30th April 1864, P. L. 218, for individuals are included in the persons taxed, who neither pay nor declare dividends. A manufacturing company, not paying a tax to the state upon dividends under existing laws, pays a tax upon its annual net earnings or income, and this description includes the plaintiffs in error. The fourth section of their charter provides: (Commonwealth v. Penn Gas Coal Co., 12 P. F. Smith 242); and the tax upon them is not a tax of dividends; and if it were, and if they were exempted by the fourth section as contended, still, under the decisions of this court in The Iron City Bank v. The City of Pittsburg, 1 Wright 340, and in The Commonwealth v. Fayette County Railroad Co., 5 P. F. Smith 452, it is impossible to hold that the tax is not a legal charge. The learned judge's charge is perfectly correct.
Judgment affirmed.
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