Commonwealth v. Clyde Steamship Co.

Citations

• 268 Pa. 278
• 110 A. 532
• 1920 Pa. LEXIS 676

Syllabus

<p>Taxation — Corporations—Property located and employed in State — Foreign steamship corporation — Interstate commerce — Federal constitution — Acts of June 8, 1891, P. L. 229; June 8, 1898, P. L. 858, amending Act of June 1,1889, P. L. 1$0.</p> <p>1. A foreign steamship corporation engaged in interstate commerce may properly be required to pay a tax on that proportion of its capital stock representing its office furniture, and equipment, which consists of appliances for loading and unloading passengers and freight, permanently located in the State and employed in its transportation business, under the statute imposing a tax of five mills upon corporate property located and employed in this State. Such a tax does not offend against any constitutional prohibition and is not a burden upon, nor an interference with, interstate commerce.</p> <p>2. The taxable situs of taxable personal property, n.ot permanently, nor continuously nor habitually, but only temporarily, in the State, is the domicile of the owner.</p>