Commonwealth v. Monongahela Navigation Co.

Citations

• 66 Pa. 81
• 1870 Pa. LEXIS 279

Syllabus

<p>1. The Monongahela Navigation Company is authorized to make a slack-water navigation and prohibited from engaging in transportation; the company is liable under the 7th and 8th sections of the Act of May 1st 1868 for tax on “ gross receipts.”</p> <p>2. As the act makes the company liable for tax on transportation, it is immaterial that they are not carriers.</p>