Commonwealth v. Hannis Distilling Co.

Citations

• 265 Pa. 376
• 108 A. 822
• 1919 Pa. LEXIS 558

Syllabus

<p>Taxation — Capital stoch tax — Foreign corporation — Distilling liquors outside State and selling same within State — Act of July 15, 1897, P. L. 292 — Act of July SO, 1897, P. L. m~Act of July 22,1918, P. L. 90S — Statutes—Repeal.</p> <p>1. A foreign corporation engaged in distilling liquor outside the State, but bringing the same into the State and selling it at wholesale, is liable to a tax of ten mills upon the value of the property employed within the State under the Act of July 15, 1897, P. L. 294, declaring that “companies organized and incorporated for the purpose of distilling liquors and selling the same at wholesale” shall pay a tax of ten mills upon the actual value of the capital stock. Such a corporation is not taxable at the rate of five mills under the Act of July 22,1913, P. L. 903.</p> <p>2. The Act of July 15, 1897, P. L. 292, imposing a tax of ten mills upon the capital stock of corporations organized for the purpose of distilling liquors and selling same at wholesale was not modified or repealed by the Acts of July 30, 1897, P. L. 464, and Act of July 22, 1913, P. L. 903.</p>