Commonwealth v. Bell Telephone Co.

Opinion by

Mr. Justice Horace Stern,

The Act of June 1, 1889, P. L. 420, as amended by the Act of May 29, 1941, P. L. 72, imposed a tax on telephone companies for the six months’ period ending June 30, 1941, of twenty mills on the dollar of the gross receipts from “telephone messages transmitted wholly within the State”. The Bell Telephone Company of Pennsylvania paid, for that period, a tax of $723,744.16 on gross receipts fixed at $36,187,207.86, but subsequently it sought a resettlement, and, that being refused, appealed to the Dauphin County court, which held that a part of the tax had been…