Whitesell v. County of Northampton

Decision Date29 June 1865
Citation49 Pa. 526
PartiesWhitesell <I>versus</I> The County of Northampton.
CourtPennsylvania Supreme Court

H. D. Maxwell and Edward J. Fox, for plaintiff in error.

O. H. Meyers and C. G. Beitel, for defendant in error.

The opinion of the court was delivered, June 29th 1865, by


The question in this case was really decided in Philadelphia Saving Fund v. Yard, 9 Barr 359; Fire Insurance Company v. Northampton County, Id. 413; Eastern Bridge v. Same, Id. 415; Spangler v. York County, 1 Harris 322; and Insurance Company v. Yard, 5 Harris 331. In consequence of an adverse decision by the Common Pleas, the question again came before us in the case of The County of Lycoming v. John A. Gamble, was fully argued, and had the benefit of a careful examination. In an elaborate opinion of our brother Thompson, the same conclusion was stated which had before been reached, to wit, that the shares of stock held by a stockholder in corporations, foreign or domestic, are taxable to him personally for county as well as for state purposes; and that the laws have made a plain distinction between the capital stock of a corporation, as a whole in the hands of the corporation, and the individual shares of the stockholder himself in his own hands. The case was decided at January Term, 1864, in the Eastern District, and reported in 11 Wright 106.

It is certainly time the question should be considered as settled.

The judgment is affirmed.

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10 cases
  • Commonwealth v. Curtis Publishing Co.
    • United States
    • Pennsylvania Supreme Court
    • July 2, 1912
    ...and has been enunciated since: Hood's Est., 21 Pa. 106; McKeen v. Northampton County, 49 Pa. 519; Short's Est., 16 Pa. 63; Whitesell v. Northampton County, 49 Pa. 526; Commonwealth v. Standard Oil Company, 101 Pa. Commonwealth v. American Dredging Co., 122 Pa. 386; Commonwealth v. Delaware ......
  • Truman Hawley v. City of Malden
    • United States
    • U.S. Supreme Court
    • January 5, 1914
    ...asserted a similar authority. Union Bank v. State, 9 Yerg. 490; McKeen v. Northampton County, 49 Pa. 519, 88 Am. Dec. 515; Whitesell v. Northampton County, 49 Pa. 526; State, Fish, Prosecutor, v. Branin, 23 N. J. L. 484; State, Vail, Prosecutor, v. Bentley, 23 N. J. L. 532; Worthington v. S......
  • Commonwealth v. Eastern Securities Co.
    • United States
    • Pennsylvania Supreme Court
    • September 26, 1932
    ... ... 308; Callery's App., 272 Pa. 255; Lycoming ... Co. v. Gamble, 47 Pa. 106; McKeen v. Northampton ... Co., 49 Pa. 519; Whitesell v. Northampton Co., ... 49 Pa. 526; Com. v. Coal Co., 156 Pa. 488; ... ...
  • Dupuy v. Johns
    • United States
    • Pennsylvania Supreme Court
    • March 25, 1918
    ... ... Kaiser, constituting the Board for the ... Assessment and Revision of Taxes in the County of Allegheny; ... E. D. Friebertshauser, Treasurer of said County of Allegheny, ... and Frank J ... property that gives the latter its value (McKeen v ... Northampton Co., 49 Pa. 519; Whitesell v ... Northampton Co., 49 Pa. 526; see also note to Com ... v ... ...
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