Commonwealth v. West Penn Power Co.

Woodside, J.,

This comes before us on appeal from the resettlement of defendant’s gross receipts tax1 for the six months ending June 30, 1936.

The tax in question was originally settled by the Department of Revenue on September 17, 1936, and was approved by the Department of the Auditor General on September 23, 1936, in the amount of $137,-116.96, based upon gross receipts of $9,794,068.53.

Under the provision of section 1105 of The Fiscal Code of April 9, 1929, P. L. 343, in effect at that time, the department which made the settlement could request the Board of Finance and Revenue to authorize…