Commonwealth v. Northern Elec. L. & P. Co.
Pennsylvania Court of Common Pleas, Dauphin County
No. 43 May Term 1889, Sup. Ct.; court below, No. 425 June Term 1888, C. P. On April 26,1888, the Northern Electric Light & Power Company filed its appeal from an account settled by the auditor general and state treasurer, charging the company with a tax upon its capital stock for the tax year 1886, under § 4, act of June 7, 1879, P. L. 112. The appeal was accompanied by a specification of the defendant’s objections, the first of which was in substance that the defendant was…
Read the full summary
No. 43 May Term 1889, Sup. Ct.; court below, No. 425 June Term 1888, C. P. On April 26,1888, the Northern Electric Light & Power Company filed its appeal from an account settled by the auditor general and state treasurer, charging the company with a tax upon its capital stock for the tax year 1886, under § 4, act of June 7, 1879, P. L. 112. The appeal was accompanied by a specification of the defendant’s objections, the first of which was in substance that the defendant was a manufacturing corporation, and as such was relieved from taxation under § 4, act of June 7, 1879, by § 20, act of June…
1Opinion of the Court
Opinion,
Mr. Justice Williams :
This case presents a new and an interesting question, viz.: Is a company that produces electricity, and sells it to customers for the generation of light, heat, or power, a manufacturing company within the meaning of the act of 1885, exempting the capital stock of manufacturing companies from taxation ?
This case was tried without a jurjq and the facts upon which the judgment was based appear in the findings of the court below. One of these, which was based upon the opinion and largely expressed in the words of an expert electrician, who was called as a witness,…
2Cases cited3 opinions
- The People v. . Knickerbocker Ice Co.New York Court of Appeals · 1885
- Nassau Gas-Light Co. v. . City of B'klynNew York Court of Appeals · 1882
- Emerson & Penn Fuel Co. v. Commonwealth ex rel. Attorney GeneralSupreme Court of Pennsylvania · 1885
3Cited by29 opinions
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
- Commonwealth v. Deitch Co.Supreme Court of Pennsylvania · 1972
- Commonwealth v. Lowry-Rodgers Co.Supreme Court of Pennsylvania · 1924
- Frick's EstateSupreme Court of Pennsylvania · 1923
- Curry v. Alabama Power Co.Supreme Court of Alabama · 1942
24 more not listed; retrieve them via the Exa API.