Boroughs Operating Electric Plants

John Robert Jones, Dep. Att’y-Gen.,

The issue raised by your letter of Aug. 27, 1924, and your supplementary letter of Sept. 11, 1924, is whether or not boroughs, which, by virtue of legislative authority granted to them by the general assembly, own and operate electric light plants for commercial purposes, are subject to the provisions of section 23 of the Act of June 1, 1889, P. L. 420, and to the tax imposed thereby.

The pertinent portions of section 23 of the Act of June 1, 1889, P. L. 420, read as follows: “. . . and every electric light company, . . . incorporated or unincorporated, doing…