SCHUYLKILL TRUST CO. v. PENNA

No. 3.

296 U.S. 113 (1935)

SCHUYLKILL TRUST CO. v. PENNSYLVANIA.

Supreme Court of United States.

Decided November 11, 1935.


Attorney(s) appearing for the Case

Mr. John Robert Jones for appellant.

Mr. Manuel Kraus, Deputy Attorney General of Pennsylvania, with whom Mr. Charles J. Margiotti, Attorney General, was on the brief, for appellee.


MR. JUSTICE ROBERTS delivered the opinion of the Court.

The appellant, a trust company organized under the laws of Pennsylvania, challenges a statute of the State as construed and applied in the assessment of a tax for the year 1930, denominated a tax on shares. From a settlement made against the company by the Department of Revenue an appeal was taken to the Court of Common Pleas of Dauphin County, which, after trial without a jury, entered judgment in favor of the...

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