Commonwealth v. Brink's, Inc.

Opinion by

Mr. Justice Drew,

Brink’s, Incorporated, appellant, an armored car company doing business in the State of Pennsylvania, appealed to the Court of Common Pleas of Dauphin County from the settlement of the Commonwealth’s accounting officers of a tax on its gross receipts, imposed under the Act of June 22, 1931, P. L. 694, for the six-month period ending December 31, 1935. After trial without a jury, the learned court below found in favor of and entered judgment for the Commonwealth; this appeal was taken from that judgment.

Appellant transfers money, commercial paper, securities, and…