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Pennsylvania State Reports Containing Cases Decided by the Supreme Court of Pennsylvania (Volume 43)

Pennsylvania State Reports Containing Cases Decided by the Supreme Court of Pennsylvania (Volume 43)


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About the Book

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1864. Excerpt: ... Delaware and Hudson Canal Co. v. The Commonwealth. their estimates of taxes due the additional sums expended in repairs, amendments, and enlargements. On the 21st August 1857, the auditor-general addressed a letter to the company, asking for a statement of each year's expenditure on the works of the company from 1848 to 1856, with a view to taxation. Against this the company protested, and furnished the information under protest, denying as well his right to ask the information as his right to make it the hasis of taxation. The auditor-general assumed the right to tax according to that statement, and therefore this appeal. In the original statute of 1st April 1825, the company were required "to report to the legislature, when required so to do, the amount of capital which it may have invested in this state," and the state reserved a right to examine the books of the company, &c By the 3d section of the Act of 9th February 1836, the company were required to make an annual report to the legislature of the amount of tolls taken upon the canal within this state, and of dividends declared. By the 71st section of the Act of 7th May 1855, P. L., p. 506, all companies of other states doing business in this state, are required to give notice to the auditor-general of " the corporate name, date of incorporation, time of commencing business, and place of business; the amount of capital stock, dividends declared, if any, or value of stock," annually on or before 30th November in each year. To all these requirements of the legislature the company have responded. The balance claimed to be overpaid by the company upon property not liable to assessment, is $53,526. The items of expenditure from 1848 to 1857 were in the nature of renewals and repairs to a great extent...


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Product Details
  • ISBN-13: 9781235625428
  • Publisher: General Books
  • Publisher Imprint: General Books
  • Height: 246 mm
  • No of Pages: 252
  • Spine Width: 13 mm
  • Width: 189 mm
  • ISBN-10: 1235625427
  • Publisher Date: 01 Feb 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 458 gr


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