State v. York Utilities Co.

There are two separate actions involved here brought against the defendant, a street railroad, to recover excise taxes assessed for the years 1943 and 1944. The issue involved in each case is exactly the same. Both cases were defaulted under an agreement that they should be heard by the court in damages with right of exceptions reserved. The only question is what is the proper method for ascertaining the rate for determining the tax and the amount thereof. The decision of this question involves an interpretation of R. S. 1930, Chap. 12, Sec. 35 as amended by P. L. 1941, Chap. 99, now…