Commonwealth v. Brush Electric Light Co.
Supreme Court of Pennsylvania
Appeal, No. 28, May T., 1902, by defendant, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1901, No. 187, on appeal from tax settlement, in case of Commonwealth v. Brush Electric Light Company. Appeal from tax settlement.
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Appeal, No. 28, May T., 1902, by defendant, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1901, No. 187, on appeal from tax settlement, in case of Commonwealth v. Brush Electric Light Company. Appeal from tax settlement. Before Weiss, J. The court below found the facts to be as follows: 1. The Brush Electric Light Company, defendant, is a corporation of the state of Pennsylvania, chartered for the purpose, as expressed in its charter, of “ carrying on the business of manufacturing, procuring, owning and operating various apparatus used in producing light, heat or power by…
1Opinion of the Court
Opinion by
Mb. Justice Bbown,
By section 23 of the Act of June 1, 1889, P. L. 420, electric light companies are taxed eight mills upon the gross receipts from their business. The appellant, such a company, claims exemption from this tax upon certain items in its gross receipts, because they are not derived from electric lighting. They are for electric power furnished to individuals and corporations for manufacturing purposes and for sales of electric supplies, such as lamps, drop lights, fans, etc. The contention of the appellant is, that, as it is incorporated as an electric light company,…
2Cases cited1 opinion
- Boyd v. HoodSupreme Court of Pennsylvania · 1868
3Cited by18 opinions
- Philadelphia v. Holmes Electric Protective Co.Supreme Court of Pennsylvania · 1939
- Commonwealth v. Pennsylvania Water & Power Co.Supreme Court of Pennsylvania · 1921
- Pacific Gas & Electric Co. v. RobertsCalifornia Supreme Court · 1917
- State v. Central Trust Co.Court of Appeals of Maryland · 1907
- Commonwealth v. Philadelphia Electric Co.Supreme Court of Pennsylvania · 1933
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