Commonwealth v. Densten Felt & Hair Co.

Per Curiam,

Defendant appeals from the judgment of the Dauphin County Court of Common Pleas upholding the assessment by the Commonwealth of a tax on a portion of the former’s capital stock, on which it claims exemption under the Act of July 22,1913, P. L. 903, amending section 21 of the Act of June 1, 1889, P. L. 420, because as appellant contends the proportion taxed is employed for manufacturing purposes. By agreement, the case was tried without a jury under the provisions of the Act of April 22, 1874, P. L. 109.

The taxing acts above referred to exempt from taxation “only so much of the…