Legal Opinion

Commonwealth v. National Cash Register Co.

Supreme Court of Pennsylvania

Decided July 1, 1921No. Appeal, No. 19PublishedCited by 9 opinions

Appeal, No. 19, May T., 1921, by defendant, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1917, No. 78, for Commonwealth, tried by the court without a jury, in case of Commonwealth v. National Cash Register Co. Appeal from tax settlement. The case was tried by the court without a jury. The opinion of the Supreme Court states the facts. Judgment for Commonwealth. Defendant appealed. Error assigned, among others, was judgment, quoting it.

1Opinion of the Court

Per Curiam,

Defendant is a corporation organized under the laws of the State of Ohio, where its principal office is located and business conducted, which is that of manufacturing and selling cash registers. The company also does business in Pennsylvania, having there numerous sales offices and personal property in the way of cash registers, office furniture, etc., on the value of which it has paid a capital stock tax. It also has on lease in Pennsylvania a large number of cash registers, under agreement whereby the registers are delivered to prospective purchasers who, at the expiration of the…

2Cases cited1 opinion

  1. Commonwealth v. Am. Bell Teleph. Co.Supreme Court of Pennsylvania · 1889

3Cited by9 opinions

  1. Callery's AppealSupreme Court of Pennsylvania · 1922
  2. Alban Tractor Co. v. State Tax CommissionCourt of Appeals of Maryland · 1959
  3. Commonwealth v. Motors Mortgage Corp.Supreme Court of Pennsylvania · 1929
  4. Refrigeration Discount Corp. v. MetzgerDistrict Court, M.D. Pennsylvania · 1935
  5. Commonwealth v. Bigelow-Willey Motor Co., Pennsylvania Court of Common Pleas, Dauphin County1924

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