The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1869-01-13

ia assured of q handsome annual income from
the tax on net earnings OF corporations. The
total expenses of the department for the year
closed amount, rs the report OF the Auditor
General shows, to S5939-less than two per cent
on the collections. This certainly is proof of
activity, and Attorney General Brewster should
receive well-merited praise for the record OF the
work he has accomplished during the year 1868
ED EVENING TELEGRAPH.l
Special Despatch 20 The EUeni,lO Tele graph.
AttOrney-GeneraPs Report.
HARRIsBURs, Jan. l3.-The Attorney.Ge
last evening presented to the Legislature his
Annual Report, as required by law. 1t was
read to both houses. The following is a copy of
IL In full:-
OFFICE OF THE ATTORNEY GENERAL HAIR
RlsBURG, Jan. l2,-To the Senate ana House OF
Representatives of the Commonwealth OF
Pennsylvania - Gentlemen :-Iu accordance
with the oct approved 2lst April, 1857. respect
fully submit the following report of the official
business transacted by me for the year just
closed:-
ON the l4th OF January. 1868, as appears by
my annual report presented to the Legislature
on that day, there remained in the Office OF
Attorney-General uncollected claims due the
Commonwealth amounting to one hundred
and sixiytwo thousand seven hundred aud
three dollars and twenty five cents (Sl62 703 '25)
Ofthese one hundred and forty thousand ii We
hundred and eighty six dollars AMI fifty.six
cents (sl40 $50 56), had been placed in the hands
Of the late Attorney General. large proper.
tion of this amount was for taxes due The State
by insolvent oil companies, and will probably
never be realized.
The balance, amounting to twenty-five thou
sano one hundred and sixteen dollars and
to me during the year eighteen hundred and
sixty seven. or these uncollected claims L
6ays 0a hfe yesr sgaea@ r hun
dred and ninety nine doliarS aud nine cents
1850 499 09 on account of the principal. and folr
thousand four hundred and sixty dollars aud
fory.two cents (sI160 42), for interest, leaving
uncollected ofthe principal OF these claims one
ht,Ns raA ut,hf fNrn IuA hnn OfnA
and four dollars and sixteen cents (Sll2,3H l6).
During the year just closed there nave been
Of one hundred and sixty-six thousand eight
hundred and twenty one dollars and sixty SIX
OF this amount have ooiiected ntneIy SIX
thousand seven hundred and forty-six dollars
and .wsntysi1 cents and OF ahe
and sixty four four dolars and eighty; nino
seventy-iour dollars and eight cents (S7GSI'0S)
have been Withdrawn by the Auditor-Geueral
for settlement. There remains therefor OF the.
principal CT these claims no collected sixty-two'
Thousand two hundred and one dollars ana
thirty-two and a half cents 1862. 1920 for the
greater part of which sum suits nave been
brought and are now pending. or this balance
yTS Sy
placed in my hands within the last few weeks,
and at 30 late date that sufficient time has
not elapsed for me to receive answers to the
notifications which / sent TO the defendants.
In addition TO the collections from the
appeal cases and suits OF different character,
The sum Of one hundred and htty-two thousand
sevenly-two cents (sl52 300 72), making the total
amount OF my coilectlons for the year eighteen
hundrea f,a ] and ]sixty.eight, three hundred and
dollars and Nifty eight cents (sSOS. 470 5sl all
Of WHICH was paid into the Treasury
of the State Immediately on its receipt or
the collections and pay ments made during tue
year, detailed statements were made out quar-
terly and transmitted to the State Ire ,surer, as
required by law. An annual settlement of my
accounts with the Auditor.G eneral was also
All of the uncollected balances In INV hands
are now in process OF suit, with the exception
receive replies from the defendants.
TO enforce the claims of the Commonwealth
] have brought one hundred and two suits
three (3) the Snerlf has returned Service ac.
copied. " In thirteen Q3) "nihil," in one N. E /,
have been "stayed or Withdrawn" aud on
eight (S) the Sheriff has not as Yet made
any return. Judgments were taken in seven
teen cases (l7) and seventeen I'D executions
have been issued. OF these four ~ were returned
'nulla bona;" ten QO are not yet returned two
conden ned" In these same actions Lnirty.dve
1867 have been marked Plaintiff satisfied five
(5) 'Discon,inued." and nine "Discontinued
and plainlif satisfied" Fifteen appeals nave
Of the Auditor" General and s state
Treasurer. In nearly all OF these
car es the points involved are already pending
in the Supreme Court of the State or in the
agreement between COUNSEL the verdicts are
allowed TO remain open, subject to the decision
ofthese Courts above. During the year there
have been issued TWO writs of quo warrauto upon
suggestions flied by me. The one against the
Atlantic and Great Western Railway will be
tiled AZ the present term OF the SUI RENE Court
in Philadelphia.
The quo warranto issued at my suggestion In
1867 sg9inst the Gettysburg Orpnans' Asylum
led 10 The payment into court of the funds In
the hands OF the directors, amounting to $500
lnterpleaders in regard tOownership h ave been
filed, and the point will doubtless be heard
argued before Judge Pearson during the present
month. The Washington Library, against
which a quo warranto was filed, charging IL
with illegally setting up a lottery, as stated in
my last annual report. ceased its operations
Ing. At the term OF the Supreme Court held
last May, two decisions OF Importance
TO The commonwealth were rendered. In
Commonwealth vs. Pbenix Iron Company.
April, 1864, subjected all companies TO a tax on
their earnings or income except those paving
q tax on dividends, IL was clearly n IJ Intended
TO exempt from the new lax those merely pay
wealth vs. Ocean Oil Company, in the court
below, IT was claimed by the defendants that
they were not liable to pay O tax on net earn
1ngS or income until after they had realized
outlay, mus contending that the oil was their
principal. Judge Pearson favored this view,
ana oruered a verdict for one third of the
amount claimed. The Supreme Court below,
considered as principal, and reversed the de-
cislon or the Court below and awarded a yenire
ue noVo. There were immediatly dependent
on on ,htne ht Questions claims amounting To nearly
Com monWeslth VS. Philadelphia and Reading
itsllIoeu company, involving the question OF
lhe conslituliCnality OF the ton n age tax which
was decided adversely to the Common wealth
IN the CsuIt below haa InaaF tatyav1 - tho