Commonwealth v. Wm. Mann Co.
Supreme Court of Pennsylvania
Appeal, No 18, May 3, 1892, from judgment of C. P. Dauphin Co., Jan. T., 1892, No. 385, on trial by court without jury, in appeal from tax settlement, for tax on capital stock of manufacturing corporation. Defendant’s specifications of appeal were in substance as follows : (1) Section 21 of the Act of June 1, 1889, P. L. 420, exempt manufacturing corporations from tax on capital stock, and appellant is exempt under said Act.
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Appeal, No 18, May 3, 1892, from judgment of C. P. Dauphin Co., Jan. T., 1892, No. 385, on trial by court without jury, in appeal from tax settlement, for tax on capital stock of manufacturing corporation. Defendant’s specifications of appeal were in substance as follows : (1) Section 21 of the Act of June 1, 1889, P. L. 420, exempt manufacturing corporations from tax on capital stock, and appellant is exempt under said Act. (3) If taxable at all appellant is taxable only on the proportion, if any, invested outside of its manufacturing business. (4) Section 21 of the Act of 1889 conflicts…
1Opinion of the Court
Opinion by
Mb. Justice Heydbick,
The learned court below found that the defendant company was incorporated under the general corporation law of 1874, for the purpose of manufacturing blank books and stationery, printing, lithographing and selling the product of such manufacture, with a capital of $350,000 ; that during the year ended the first Monday of November, 1890, it was actually carrying on manufacturing within this state, but employed $45,000 of its capital in other business, and that within the same year it declared a dividend of twelve and one half per cent upon its capital stock. Upon…
2Cases cited2 opinions
- Commonwealth v. Erie & North-East RailroadSupreme Court of Pennsylvania · 1854
- Commonwealth v. Lackawanna I. & C. Co.Supreme Court of Pennsylvania · 1889
3Cited by16 opinions
- Yates v. United StatesSupreme Court of the United States · 1957
- Bindex Corp. v. City of PittsburghSupreme Court of Pennsylvania · 1984
- Heidelberg Central, Inc. v. Director of Department of RevenueSupreme Court of Missouri · 1972
- Commonwealth v. Westinghouse Electric & Manufacturing Co.Supreme Court of Pennsylvania · 1892
- City of Pittsburgh v. Pittsburgh Press Co.Commonwealth Court of Pennsylvania · 1974
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