Commonwealth v. Philadelphia Toilet & Laundry Co.

Opinion by

Mr. Chief Justice Schaffer,

This is an appeal from the judgment of the court below sustaining the Commonwealth’s capital stock tax settlement against appellant.

During the year 1932 appellant conducted a general laundry business. In addition, it supplied such items of apparel as barber’s coats, trousers, towels, doctor’s coats, etc., to customers on a weekly or monthly basis, for which the customers paid a weekly or monthly fee. These it kept clean. Appellant also supplied cabinets, brushes, combs and soap to customers desiring them. About 25% of the receipts were derived from the…