Transamerican Freight Lines v. Commonwealth

Opinion

Per Curiam,. The order of the court below dismissing the plaintiff’s appeal from the refusal of the Board of Finance and Revenue to review the tax settlement made by the Commonwealth’s fiscal officers of the plaintiff’s gross receipts tax for the year 1951, levied under the Act of June 22, 1931, P. L. 694, as amended, 72 PS §2183 *66et seq., is affirmed on the following opinion of Judge Neely, to whom the case was tried without a jury.

“The Act of 1931 imposes an excise tax for the use of the highways of this Commonwealth upon companies engaged in the business of carrying passengers or…