Commonwealth v. Philadelphia Electric Co.

Opinion by

Mr. Justice Schaefer,

September 25, 1933:

These three appeals by defendant from the settlement of gross receipts taxes were argued together and will be disposed of in one opinion.

The questions raised are these: (1) Are receipts of an electric light company derived from the sale of lamps, wire, sockets, etc., subject to the gross receipts tax imposed by the Act of April 25,1929, P. L. 662, which provides: “Every......electric light company......engaged in......electric light and power......business ......shall pay......a tax of eight mills upon the dollar upon the gross receipts of…