Commonwealth v. Filbert Paving & Construction Co.
Supreme Court of Pennsylvania
Appeal, No. 9, May T., 1909, by plaintiff, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1907, No. 184, in favor of defendant in case of Commonwealth of Pennsylvania v. Filbert Paving & Construction Company. Appeal by defendant from account settled by auditor-general and state treasurer for tax on capital stock.
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Appeal, No. 9, May T., 1909, by plaintiff, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1907, No. 184, in favor of defendant in case of Commonwealth of Pennsylvania v. Filbert Paving & Construction Company. Appeal by defendant from account settled by auditor-general and state treasurer for tax on capital stock. Before McCarrell, J. From the record it appeared that the Filbert Paving & Construction Company was a corporation of the state of Delaware engaged in business in the state of Pennsylvania. It was engaged in the business of manufacturing cement floors, asphalt floors,…
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
The appellee was incorporated in the state of Delaware as a manufacturing company. Its property and assets are all located in the state of Pennsylvania where its principal business is transacted. The commonwealth through its accounting officers made a tax settlement upon its capital stock and insists upon the payment of the same. The learned court below held that it is a manufacturing company and as such is entitled to the exemption provided by our statutes. It is argued for the commonwealth that the appellee company is not within the class of manufacturing…
2Cases cited2 opinions
- Commonwealth v. Keystone Bridge Co.Supreme Court of Pennsylvania · 1893
- Commonwealth v. Pittsburgh Bridge Co.Supreme Court of Pennsylvania · 1893
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- Natural Gas Service Co. v. Serv-Yu Cooperative, Inc.Arizona Supreme Court · 1950
- Plew v. James Horrabin & Co.Supreme Court of Iowa · 1916
- Koolvent Aluminum Awning Co. v. PittsburghSuperior Court of Pennsylvania · 1958
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