The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1901-03-15
COAL COMPANY
IS NOT EXEMPT
tConcludcd from Page G.l

purpose, at least Of taxation. u. & H. Canal
Go. case, County Ct. Rcp 400.
by tho payment Of an annual tax TO the state
IL admits itself to be engaged in a mercantile
pursuit, but claims not to hc principally engaged
In trade 1t is contcndcd by counsel. and 80
held in san Gabriel Sanitarium Go. . Am. ~. n.
i0S that the word "principaly" a. used in the
act docs not mean the chcf or largest business
when corporation is engaged in several kinds
ot business Of moro less diverse character
" iS not intended that the court shall go into
any nice calculation to determine which pay.
tictlar branch OF the business can figure tho
greater number Of transactions or the largest in.
vcStm'rt; but is employed 10 distinguish a
calling o; usual occupation from an isolated sin.
gle tr3nSaction. But rs : am ui tie opinion that
the buying and selling Of coal by this corpora.
ton. was engaging H. a mercantile pursuit, it
Is unccr ,sary 20 determine whether or not the
purchase aud sale Of powder and other supplies
constituted the corporation q trader Tho frin.
ciral object Of bankrupt law 3, to prevent an
in>"lNcnt debtor nom giving preferences; and in
speaking Of the construction which should bc
given TO such acts. II was said in Re Muller
lN Judge Dcady in reference to 4 contention tndt
thc lot of 1856 must hc taken most strin:lv
against the creditor and IN favor of the hans.
rGpt. "tn my judgment this view oi the matter
is not suprortcd by reason or authority Tho
act docs not attempt 70 punish the bankrupt
'Ht To diNtIibGtc his proucrty fairly and i'm.
partially between his creditors 10 whom, In Jus
ii"" if hClurgS. II j. remedial and s,oks TO
rroicc; thc honest ciaditor from hciug over.
reached and dcraudrd by the INSCRIPTIONS
such statute +, not 70 he construed strictly
as II II were an obscure or special penal cn.
ao,neG'. The act established 4 ,v.tcm and reg
u!atrs In all lis details The relative rights and
duti"s OF tho debtor and creditor Such an act
must he Construed according 10 he fair import
OF IT, tenn, with view TO effect it, object
and 10 promote Justice
PROTECTION or CREDITORS.
lnIr,s the present law can he 80 construed
IA all its provisions, as to protect the creditors
while relieving the debtor IRON his obiga.
tiou'. ihc sooner its repeal il accomplished th,
better
In my judgment the Lrguagc Of section :
Is broad enough aud believe il was the inten-
jion oi congress tu include all corporations of a
private nature organized for pcnuniaiy pIont.
IN none "l th" reported eases which have come
under nv observation is there a reason given
why cougrc., intended To exclude such rurpor.
atiou> from thc operation of the act 1t i in.
conceivable that amy legislative body should
intentionally frame statute 10 prevent an in
solvent individual from mctcriug a creditor. aud
yet permit an iu>ul"cnt corporation. engaged
'ull and all uthr, uuthiu- The great Injustice
Of such . Law is made manifest when applied
m this case. suppose Nr. Dodge. who origin.
ally leased these coal lnd, had erected a
breaker, sunk SHAFT, mined tho coal, prepared
II for market and sold il at profit and in
80 doing had incurred debt, sufficient 10 make
linn in~olvent II Lr attempted to prefer a
creditor h" could have been forced into til,
ccrt hy involuntary proceedings in bankruptcy
IA .l.,
Dodge had associated with him, under articles
Of co.partuc,,hip the same men who incorporated
the keystone tuH company and then conducted
the coal business. it las ever been carried
on; IT this partnership became iusolycnt. and
attempted to dctraud lis creditors by turning
over all its property Ia one, upon proper show.
ing. this count would very promptly interfere
{" prevent such Nlgraut injustice. Md yet it
is contcndcd that Will" ncithcg Dodge as an ia.