Commonwealth v. Western Maryland Railway Co.

Opinion by

Mb. Justice Eagen,

The Commonwealth of Pennsylvania filed these appeals from the judgments entered in the Court of Common Pleas of Dauphin County in a case involving a dispute as to the amount of Capital Stock Taxes due the Commonwealth from the Western Maryland Railway Company (Taxpayer) for the years 1958 and 1959.

Taxpayer filed its Capital Stock Tax report on July 10, 1959, for the year 1958, showing a tax liability in the amount of $46,507.50, and on June 20, 1960, filed a similar report for the year 1959, showing a tax liability of $43,645.50. The Board of Finance and Review…