Commonwealth v. Tetley Tea Co.

Herman, J.,

Tetley Tea Company, Inc., appeals to this court from the decision of *730the Board of Finance and Revenue refusing its petition for review of the settlement of its franchise tax for the fiscal year ending August 31,1959.

Appellant’s complaint is that the taxing department of the Commonwealth should have allowed it a manufacturer’s exemption. The disallowance resulted in changing the total proportion of Tetley’s taxable assets from the company’s figure of 5.1781 percent to 12.0877 percent and thus to a tax of $867.72 instead of $371.71, which appellant alleges it should have been.

The…