Commonwealth v. Mack Bros. Motor Car Co.

Opinion by

Mr. Justice Patterson,

This appeal by Mack Bros. Motor Car Company, a domestic corporation, challenges the interpretation by the court below of the Capital Stock Tax Act of June 1, 1889, P. L. 420, as amended, 72 PS Section 1901, and its liability for tax thereunder for the year 1937, asserting that it was not “doing business in and liable to taxation within this Commonwealth, or having capital or property employed or used in this Commonwealth. . . .” The Commonwealth of Pennsylvania, appellee, contends, and the court below held, that the Act applies to domestic corporations…