Commonwealth v. Sunbeam Water Co.

Opinion by

Me. Justice Schaefer,

Is a corporation producing distilled water a manufacturing corporation and therefore exempt from the payment of capital stock taxes under the terms of the Act of July 22, 1913, P. L. 903? The court below decided in favor of the exemption. The Commonwealth appeals.

We think no good purpose would be served by a review of all the cases in which the determination has been that certain corporations were or were not manufacturing corporations and liable or not liable for the payment of a capital stock tax. As was said by Mr. Justice Sadler, then in the common pleas and…