Commonwealth v. Weldon Pajamas, Inc.

Dissenting Opinion by

Mr. Justice Jones:

Unfortunately I am unable to join the majority opinion.

To me, even a cursory reading of the applicable statute reveals that Weldon, N.Y., is entitled to the exemption. The franchise tax in question [Act of June 1, 1889, P. L. 420, §21, as amended, 72 P.S. §1871 (b)] includes in a foreign corporation’s taxable property “the value of the taxpayer’s tangible property not actually and exclusively used in manufacturing, situated within the Commonwealth. . . .” Weldon, N. Y., is seeking to exclude from its taxable property the average value of the raw…