Commonwealth v. Williamsport Rail Co.
Supreme Court of Pennsylvania
Appeal, No. 18, May T., 1915, by the Williamsport Rail Company, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1913, No. 24, on submission to court without a jury, in case of Commonwealth of Pennsylvania v. Williamsport Rail Company. Appeal from settlement of capital stock tax by auditor general and state treasurer.
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Appeal, No. 18, May T., 1915, by the Williamsport Rail Company, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1913, No. 24, on submission to court without a jury, in case of Commonwealth of Pennsylvania v. Williamsport Rail Company. Appeal from settlement of capital stock tax by auditor general and state treasurer. McCarrell, J., filed the following opinion: The defendant company is a corporation chartered by the State of Delaware, May 8, 1910, for the purpose of manufacturing light steel rails and' other steel products. It registered and began doing business in Pennsylvania…
1Per curiam
No portion of the capital stock of the defendant company is employed in the manufacture of anything within this State. It does not manufacture, or pretend to manufacture, anything anywhere. Its capital is actually employed in purchasing raw material and paying another corporation for converting the same into a product which it sells. Though it was incorporated , as a maim-; facturing company, the correct conclusion of the court below was that it is “carrying on nothing more than a mercantile business.”
Judgment affirmed.
2Cited by6 opinions
- Commonwealth v. Weldon Pajamas, Inc.Supreme Court of Pennsylvania · 1968
- Hazen Engineering Co. v. PittsburghSuperior Court of Pennsylvania · 1959
- Directory Publishing Co. v. PittsburghSuperior Court of Pennsylvania · 1965
- Commonwealth v. Jeca Corp., Pennsylvania Court of Common Pleas, Dauphin County1963
- Lancaster Laboratories, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1993
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