Commonwealth v. Eaglis Corp.

Opinion by

Me. Justice Jones,

These appeals by the Commonwealth and the defendant company, a foreign corporation, are from a judgment entered by the Court of Common Pleas of Dauphin County against the defendant on its appeal from a resettlement of its tax liability for the year 1935 under the Pennsylvania Franchise Tax Act of May 16, 1935, P. L. 184, amending the Act of June 1,1889, P. L. 420, 72 P.S. § 1871.

The defendant, appellant at No. 3, concedes its liability for the franchise tax but complains of the value ascribed to the franchise upon which the tax was calculated. It is the defendant’s…