Commonwealth v. Delaware River Railroad & Bridge Co.

Fox, J.,

This is an appeal by defendant from the settlement of an account against it for a tax on the privilege of doing business in this Commonwealth under the Corporate Net Income Tax Act of May 16, 1935, P. L. 208. It has been submitted to us for trial without a jury.

We find the facts as follows:

Facts

1. Prior to the incorporation of defendant company, to wit, on or about February 1896, there was existing in the Commonwealth of Pennsylvania a corporation by the name of Pennsylvania & New Jersey Railroad Company, *450and a corporation by the same name in the State of New Jersey, both under…