Commonwealth v. Pennsylvania Water & Power Co.
Supreme Court of Pennsylvania
Appeal, No. 1, May T., 1921, by plaintiff, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1917, No. 80, for defendant, on case tried by the court without a jury, in suit of Commonwealth v. Pennsylvania Water & Power Co. Appeal from tax settlement. The case was tried by the court without a jury under the Act of April 22,1874, P. L. 73. The opinion of the Supreme Court states the facts. Judgment for defendant, 29 Pa. D. R. 163; 48 Pa.
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Appeal, No. 1, May T., 1921, by plaintiff, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1917, No. 80, for defendant, on case tried by the court without a jury, in suit of Commonwealth v. Pennsylvania Water & Power Co. Appeal from tax settlement. The case was tried by the court without a jury under the Act of April 22,1874, P. L. 73. The opinion of the Supreme Court states the facts. Judgment for defendant, 29 Pa. D. R. 163; 48 Pa. C. C. R. 437. The Commonwealth appealed. Error assignedl, among others, was judgment, quoting it.
1Opinion of the Court
Opinion by
Mr. Justice Wauling,
Defendant is a water-power company, also called a hydroelectric company, and the sole question here is its liability for a gross income state tax on amounts received from the sale of electric current. It was formed by the consolidation of water-power companies. Neither defendant nor either of its constituent companies was chartered as an electric light company, nor engaged in electric lighting, but a part of the current sold by it is ultimately used for that purpose. The Act of May 8, 1889, P. L. 136, provides for the incorporation, inter alia, of companies for…
2Cases cited3 opinions
- Boyd v. HoodSupreme Court of Pennsylvania · 1868
- Commonwealth v. Brush Electric Light Co.Supreme Court of Pennsylvania · 1903
- Hey v. Springfield Water Co.Supreme Court of Pennsylvania · 1903
3Cited by25 opinions
- Commonwealth v. Allied Building Credits, Inc.Supreme Court of Pennsylvania · 1956
- Commonwealth v. Quaker City Cab Co.Supreme Court of Pennsylvania · 1926
- Commonwealth v. Phila. Rapid Transit Co.Supreme Court of Pennsylvania · 1926
- Commonwealth v. Repplier Coal Co.Supreme Court of Pennsylvania · 1943
- Commonwealth v. Philadelphia Rapid Transit Co.Supreme Court of Pennsylvania · 1926
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