Commonwealth v. American Sugar Refining Co.

Hargest, P. J.,

This case comes before us upon a motion to quash the appeal.

Defendant company, a foreign corporation, filed its report for a franchise tax for the 12 months ending December 31, 1936, and accompanied the report by a payment into the State Treasury of the sum of $299.54, which the officers of the company calculated was due and required under the law to be paid. Subsequent to the filing of the report, the Commonwealth made a settlement showing no tax due. The appellant corporation, within the time limited by law, filed a petition for *668resettlement and requesting a settlement to be…