
    COMMONWEALTH v. DELAWARE L. & W. R. CO.
    APPEALS BY PLAINTIFF AND DEFENDANT FROM THE COURT OF COMMON PLEAS OF DAUPHIN COUNTY.
    Argued June 6, 1889 —
    Decided October 7, 1889.
    Commonwealth v. Lehigh V. R. Co., ante, 429, followed.
    Before Sterrett, Clark, Williams, McCollum and Mitchell, JJ.
    Nos. 35, 45 May Term 1889, Sup. Ct.; court below, No. 185 September Term 1887, C. P.
    On May 20, 1887, upon report made, tbe auditor general and state treasurer stated and entered a settlement of account for taxes against the Delaware, Lackawanna & Western R. Co., of three mills upon the nominal value of scrip, bonds, and certificates of indebtedness, owned by residents of Pennsylvania, per § 4, act of June 30, 1885, P. L. 193, for the year ending first Monday of November, 1886. From this settlement. the defendant company appealed. The cause was submitted to the decision of the court, without a jury, under the provisions of the act of April 22, 1874, P. L. 109. The specifications of objection to the settlement, the decision of the court below, Simonton, P. J., the exceptions thereto filed by both plaintiff and defendant, the opinion of the court below disposing of the exceptions, and the final judgment, raised essentially the same questions raised in Commonwealth v. Lehigh Y. R. Co., ante, 429.
    Judgment having been entered as of May 10, 1888, in favor of the commonwealth for the tax at three mills “ for ten twelfths of a year upon $885,026.62, being upon the amount of mortgages, etc., owned by residents of Pennsylvania “ as nearly as can be ascertained,” with attorney general’s commissions and interest, total, $2,787.61, the defendant company took the appeal to No. 35, and the commonwealth took the appeal to No. 45, the assignments of error filed being essentially the same with those filed in the case referred to.
    
      
      Mr. M. E. Olmsted, for the Delaware etc. R. Co.
    
      Mr. William S. Kirlcpatriek, Attorney General, and Mr. John E. Sanderson, Deputy Attorney General, for the commonwealth.
   commonwealth’s appeal.

Opinion,

Mr. Justice Clark:

For the reasons given in our opinion filed in the Commonwealth’s Appeal in case of Commonwealth v. Lehigh Y. R. Co., argued at this term and not yet reported [ante, 445], this case is reversed and judgment is now entered in favor of the Commonwealth of Pennsylvania, for the sum of three thousand seven hundred and fifty-six dollars and fifty-eight cents, with interest thereon according to law, and costs.

Tax at the rate of three mills, . . . $2,655.00

Penalty 10 per cent, ...... 265.50

Atty. General commissions, .... 132.50

Interest at 12 per cent, . ' . . . • 703.58

$3,756.58

DELAWARE ETC.' R. CO.’S APPEAL.

Opinion

Mr. Justice Clark:

For reasons given in an opinion filed in Lehigh V. R. Co.’s Appeal in the case of Commonwealth v. Lehigh V. R. Co., argued at this term and not yet reported [ante, 454],

The judgment is affirmed.  