Commonwealth v. National Cash Register Co.

Citations

• 271 Pa. 406
• 117 A. 439
• 1921 Pa. LEXIS 518

Syllabus

<p>Taxation — Foreign corporation — Property in State under bcdlment lease — Gash registers — Act of June 2, 1916.</p> <p>1. Under tbe Act of June 2, 1915, P. L. 730, relating to tbe taxation of foreign corporations doing business in and baying property within tbe State, a foreign corporation doing business in Pennsylvania is liable for taxation on cash registers delivered to residents of this State under bailment leases with option to purchase.</p> <p>2. The ownership of such property remains in the corporation until the option is exercised. Its situs is in Pennsylvania, and it represents an investment in this State of a company doing business here.</p> <p>Com. v. American Bell Tel. Co., 129 Pa. 217, distinguished.</p>