Commonwealth v. Pennsylvania Railroad

Opinion by

Mr. Justice Schaeeee,

The Pennsylvania Railroad Company appeals from the amount of capital stock taxes assessed against it for the year 1923 as fixed by the accounting officers of the Commonwealth and confirmed by the court below, claiming that it will be required to pay $587,916.92 more than there is legal warrant for.

On the reargument of the case, which we ordered, appellant’s contentions were presented along somewhat different lines from those followed on the original hearing; some positions then assumed were abandoned and certain claims for deduction were given up. The problem,…