Commonwealth v. Beckwith Machinery Co.

Opinion by

Mr. Justice Musmanno,

This is an appeal from a judgment of the Court of Common Pleas of Dauphin County sustaining an increase in the franchise tax liability of the Beckwith Machinery Company which resulted from a resettlement of the Company’s tax account made under the provisions of Section 1105 of The Fiscal Code of 1929, P. L. 343, as amended, 72 PS §1105.

The Beckwith Machinery Company is a Delaware corporation, doing business in Pennsylvania. As such, it filed its franchise tax report for the year 1952, including a sworn appraisal of the value of its capital stock by its officers…