Commonwealth v. Wark Co.

Opinion by

Mr. Justice Frazer,

The Commonwealth by its accounting officers settled an account for tax on capital stock for the year ending December 31,1926, against defendant company, amounting to $3,074.37, from which settlement the corporation appealed to the Court of Common Pleas of Dauphin County on the ground that it was a “manufacturing” corporation within the meaning of that term as used in the Act of July 22, 1913, P. L. 903, amending section 21 of the Act of June 1, 1889, P. L. 420, which imposes a tax on the actual value of the whole capital stock of every corporation liable to tax…