Commonwealth v. Harrisburg Light & Power Co.

Opinion by

Mr. Justice Schaefer,

Is an electric light company which pays the gross receipts tax levied by section 23 of the Act of June 1, 1889, P. L. 420, liable to pay the mercantile license tax levied by the Act of May 2,1899, P. L. 184, on the gross receipts from its sale of electric appliances?

The defendant has two places of business in the City of Harrisburg, separate and apart from the plant in which it generates electricity, where it sells electric lamps, fans, wire, lighting fixtures, heating and cooking utensils, motors, sweepers or vacuum cleaners and other electric appliances.…