Commonwealth v. Harrisburg Light & Power Co.

Citations

• 262 Pa. 238
• 105 A. 80
• 1918 Pa. LEXIS 632

Syllabus

<p>Corporations — Tax on gross receipts — Electric light companies — ■ Act of June 1, 1889, P. L. h%0 — Sale of steam, and merchandise— Freedom from, tax.</p> <p>Under the Act of June 1, 1889, P. L. 420, Section 23, imposing a tax on the gross receipts received from the business of electric light companies, an electric light company is only liable for the tax on such of its receipts as ar.e derived from the business which it is authorized to transact as an electric light company; such corporation is not liable for the tax on its receipts derived from the sale of steam and merchandise.</p>