Pullman's Palace Car Co. v. Commonwealth
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Dauphin county: Of May Term, 1888, No. 36. This case was, in the court below, an appeal by Pullman’s Palace Car Company from a settlement of account by the accounting officers of the Commonwealth, charging the said corporation with the sum of $1,395.17, for tax on gross receipts, under the seventh section of the Act of June 7th, 1879 (P. L. 112), for six months ending December 31st, 1.882, at the rate of eight tenths of one per cent.,…
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Error to the Court of Common Pleas of Dauphin county: Of May Term, 1888, No. 36. This case was, in the court below, an appeal by Pullman’s Palace Car Company from a settlement of account by the accounting officers of the Commonwealth, charging the said corporation with the sum of $1,395.17, for tax on gross receipts, under the seventh section of the Act of June 7th, 1879 (P. L. 112), for six months ending December 31st, 1.882, at the rate of eight tenths of one per cent., said gross receipts “derived from all sources in the State of Pennsylvania,” amounting, as per report filed, to…
1Opinion of the CourtJustice TruNKBY
The Act of June 7th, 1879, sec. 7, P. L. 112, imposes the same rate of tax upon the gross receipts from business done within this state by foreign corporations as upon corporations created by this Commonwealth. No discrimination is made against the foreign — none of their receipts are liable to the tax, except for business done within this state, and all the receipts of the domestic from their entire business, whomever it may be done, are liable. There is no attempt in the statute to exclude foreign corporations as carriers of passengers, or to charge any corporations for the privilege of…
2Cases cited1 opinion
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
3Cited by3 opinions
- Verizon Pennsylvania, Inc. v. CommonwealthSupreme Court of Pennsylvania · 2015
- Commonwealth v. Bell Telephone Co.Supreme Court of Pennsylvania · 1943
- Verizon Pennsylvania, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 2013