Tide Water Pipe Co. v. State Board of Assessors

The opinion of the court was delivered by

Dixon, J.

The Tide Water Pipe Company (Limited) having been taxed in the year 1888, under our Corporation Tax act (Rev. Sup., p. 1016), has sued out this writ of certiorari to have the tax set aside.

Its first contention is that it is not a corporation.

It was organized under a statute of Pennsylvania entitled “An act authorizing the formation of partnership associations, in which the capital subscribed shall alone be responsible for the debts of the association, except under certain circumstances,” approved June 2d, 1874.

Although associations formed…