Commonwealth v. Edison Electric Light & Power Co.

Citations

• 170 Pa. 231
• 32 A. 419
• 1895 Pa. LEXIS 1389

Syllabus

<p>Taxation — Exemption —Manufacturing Corporations — Act of June 1, 1891.</p> <p>Under the proviso in the revenue act of June 1,1891, P. L. 288, exempting manufacturing corporations from the state tax on capital stock, a corporation engaged in producing electricity, and selling it to customers for the generation of light, heat or power, is not exempt from taxation upon its capital stock.</p>