Commonwealth v. Brush Elec. Light Co.
Pennsylvania Court of Common Pleas, Dauphin County
No. 33 May Term 1891, Sup. Ct.; court below, No. 195 September Term 1889, C. P. On July 22, 1889, the Brush Electric Light Company, of Philadelphia, filed its appeal from an account settled by the auditor general and state treasurer, charging the company with taxes on its capital stock for the tax years 1886 and 1887, the appeal being accompanied with a specification of objections.
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No. 33 May Term 1891, Sup. Ct.; court below, No. 195 September Term 1889, C. P. On July 22, 1889, the Brush Electric Light Company, of Philadelphia, filed its appeal from an account settled by the auditor general and state treasurer, charging the company with taxes on its capital stock for the tax years 1886 and 1887, the appeal being accompanied with a specification of objections. The case was tried December 2, 1889, without a jury, on a submission under the act of April 22, 1874, P. L. 109, and on April 30,1890, the court, Simonton, P. J., filed the following decision: FINDINGS OF FACT. 1.…
1Opinion of the Court
Opinion,
Mr. Justice Williams :
The “ conclusions of law ” reached by the learned judge of the court below in this case embrace four distinct propositions. The first of these, holding that the'1 defendant is not a manufacturing company, is sustained by Commonwealth v. Light & Power Co., ante, 105, decided at the present term. The second affirms that the capital stock used by the defendant to pay for the use of the appliances obtained from the New England Electric Light Co., to enable it to enter upon its business is invested in patent rights. This conclusion is overturned by Commonwealth v. D.…
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