Commonwealth v. Sharon Steel Hoop Co.

Hargest, P. J.,

This case comes before us upon an appeal from the settlement made by the Auditor General and approved by the State Treasurer Jan. 3, 1928, for tax on capital stock for the year ending Dec. 31, 1926, amounting to $3119.69. A stipulation has been filed agreeing that a trial by jury be dispensed with pursuant to the Act of Assembly of April 22, 1874, P. L. 109.

Facts.

The facts have been separately found and only those necessary to understand this opinion are here repeated.

The appellant (for brevity hereinafter called the Hoop Company) is a domestic corporation, “formed for the…