Commonwealth v. Germania Brewing Co.

Citations

• 145 Pa. 83
• 22 A. 240
• 1891 Pa. LEXIS 651

Syllabus

<p>The proviso of § 20, act of June 30,1885, P. L. 199, excepting from the tax exemption granted corporations engaged in the manufacture of liquors or gas, and the similar proviso of § 21, act of June 1, 1889, P. L. 431, are not violative of §§ 1, 2, article IX. of the constitution, providing for uniformity of taxation, etc.; and such corporations are liable to the ■ capital-stock tax under § 4, act of June 7, 1879, P. L. 114.</p>