Commonwealth v. Warner Bros. Theatres, Inc.

Opinion by

Mb. Chief Justice Schaffer,

Tins is an appeal by Warner Bros. Theatres, Inc., from the judgment of the Court of Common Pleas of Dauphin County, sustaining a tax settlement against if for the year ending August 31,1937. The amount of tax in question is $8,262.01.

The tax is levied under the Act of May 16,1935, P. L. 208, as amended by the Act of April 8, 1937, P. L. 227, 72 PS Sec. 3420a, Sec. 3, which provides: “Every corporation shall be subject to and shall pay for the privilege of doing business in this Commonwealth, a State excise tax ... at the rate of ten per centum . . . upon…