Calvert Distillers Corp. v. Board of Finance & Revenue

Opinion by

Mr. Justice Jones,

The question involved in this case falls within a very narrow compass. Its solution depends upon the construction to be given the statute which confers the right to a refund of taxes erroneously paid the Commonwealth as applied to the undisputed facts of the case.

The plaintiff corporation was organized and incorporated under the laws of Maryland for the purpose of distilling liquors and selling them at wholesale and has been for a number of years registered to do business in Pennsylvania. For the fiscal year ending July 31, 1946, the Commonwealth assessed against…