Commonwealth v. St. Clair Coal Co.

• Citation: 96 A. 254,251 Pa. 159
• Parties: COMMONWEALTH v. ST. CLAIR COAL CO.
• Decision Date: 28 October 1915
• Court: United States State Supreme Court of Pennsylvania

96 A. 254
251 Pa. 159

COMMONWEALTH
v.
ST. CLAIR COAL CO.

Supreme Court of Pennsylvania.

Oct. 28, 1915.

Appeal from Court of Common Pleas, Dauphin County.

Proceedings by the Commonwealth against the St. Clair Coal Company. From a judgment for plaintiff on appeal from tax settlement of an account by the Auditor General and State Treasurer, defendant appeals. Reversed.

The facts appear in Commonwealth v. Alden Coal Co., 96 Atl. 246.

Argued before BROWN, C. J., and MESTREZAT, POTTER. ELKIN, STEWART, MOSCHZISKER, and FRAZER, JJ.

F. W. Wheaton, of Wilkes-Barre, John G. Johnson, of Philadelphia, and Everett Warren, F. W. Fleitz, and J. H. Torrey, all of Scranton, for appellant. William M. Hargest, Dep. Atty. Gen., and Francis Shunk Brown, Atty. Gen., for the Commonwealth.

STEWART, J. This case was argued in connection with appeal to No. 20 of same term, in which the Alden Coal Company was appellant, and in which the opinion has just been handed down. The two cases present the same governing facts, and give rise to the same questions of law. In the present case the appeal was to the common pleas court of Dauphin county from a settlement made by the Auditor General and State Treasurer under the Act of June 27, 1913 (P. L. 639), charging the appellant company with tax amounting to $7,769.81, being 2 1/2 per centum on coal prepared for market by appellant company between June 28, 1913, and December 31, 1913, of the value of...