
    COMMONWEALTH v. NORTH PENNA. 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. 39, 47 May Term 1889, Sup. Ct.; court below, No. 509 September Term 1887, C. P.
    On April 13, 1887, upon report made, the auditor general and state treasurer stated and entered a settlement of account for taxes against the North Pennsylvania Railroad 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 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 the 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 in favor of the commonwealth for the tax on $5,547,500, for ten twelfths of a year, with attorney general’s commissions and interest, total, $17,317.45, the defendant company took the appeal to No. 39, and the commonwealth took the appeal to No. 47, the assignments of error filed raising essentially the same questions with those filed in the case referred to.
    
      Mr. Wm. B. Lamberton (with him Mr. Greorge B. Kaercher'), for the North Penna. R. Co
    
      
      Mr. William S. Kirkpatrick, Attorney General, and Mr, John F. Sanderson, Deputy Attorney General, for the commonwealth.
   commonwealth's appeal.

Opinion,

Me. Justice Clark :

For the reasons given in our opinion filed in the Commonwealth’s Appeal in case of Commonwealth v. Lehigh Valley Railroad 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 tw.enty-three thousand, two hundred and forty-four dollars, with interest according to law, and costs.

Tax at 3 mills, . .... $16,642.50.

Penalty 10 per cent, ’..... 1,664.25.

Atty. General’s commissions, . . . 832.12.

Interest at 12 per cent,..... 4,105.20.

$23,244.00.

NORTH. PENNA. R. CO.’S APPEAL.

Opinion,

Me. Justice Clark :

For reasons given 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..  