Eastern Pennsylvania Power Co. v. State Board of Taxes & Assessment

The opinion of the court was. delivered by

Black, J.

This is a tax ease. The only question involved is the correct construction and application of the statute (Pamph. L. 1919, p. 49) entitled “An act for the taxation of the gross receipts of” certain enumerated corporations. That statute, so far as it is pertinent to this case, provides as follows:

“In addition to the franchise taxes, which axe imposed under and by the acts hereinbefore recited, there shall be levied and assessed upon gross receipts of street railway, traction, gas and electric light, heat and power corporations, an additional…