Commonwealth v. Edison Elec. Light Co.
Citations
- 145 Pa. 131
- 22 A. 845
- 1891 Pa. LEXIS 656
Syllabus
<p>1. A corporation whose business is producing electricity and selling it to customers for the generation of light, heat or power, is not a manufacturing corporation, within the meaning of § 20, act of June 30, 1885, P. L. 199, exempting from taxation the capital stock of such corporations, other than those engaged in the manufacture of liquors or of gas: Commonwealth v. Light & Power Co. ante, 105.'</p> <p>2. Capital stock, issued by a corporation in consideration of the exclusive right to use a patented appliance within certain territory, the patentee retaining exclusive ownership of the patent, and absolute control over the manufacture, use and disposition of the instruments to be used by the licensee, is not an investment in patent rights, and is therefore taxable: Commonwealth v. D. & P. Teleg. Co., ante, 121.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “It may well be that the appellant could have been charged with another and lesser crime such as theft, but he was not. The requirements for the crime of burglary, with which appellant was charged, were not satisfied in this case.”
- “It may well be that the appellant could have been charged with another and lesser crime such as theft, but he was not. The requirements for the crime of burglary, with which appellant was charged, were not satisfied in this case.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Clark, Green, McCollum, Mitchell, Paxson, Sterrett, Williams
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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