Commonwealth v. Arrott Mills Co.

Citations

• 145 Pa. 69
• 22 A. 243
• 1891 Pa. LEXIS 649

Syllabus

<p>A company incorporated for the purpose of “manufacturing steam, and supplying the same to the buildings and real estate owned ” by it, whose sole business consists in furnishing space and steam power to its tenants manufacturing goods on their own account, is not exempt from taxation upon its capital stock by virtue of § 20, act of June 30, 1885, P. L. 199, and § 21, act of June 1, 1889, P. L. 431.</p>