Commonwealth v. National Oil Co.

Citations

• 157 Pa. 516
• 27 A. 374
• 1893 Pa. LEXIS 1445

Syllabus

<p>Taxation — Manufacturing company — Oil company.</p> <p>A limited partnership association organized for the purpose of manufacturing refined oils from crude petroleum, and for the acquisition of necessary lands, leases, rights, tanks, etc., is subject to taxation on the portion of its capital invested in the business of mining and transporting crude petroleum, but is exempt as to the portion of its capital invested in manufacturing, under the act of June 1, 1889, P. L., 431.</p> <p>Taxation — Glassification—Uniformity—Act of June 1, 1889 — Art. 9, § 1, Gonst.</p> <p>The act of June 1, 1889, P. L. 420, making the capital stock of corporations a distinct class of investments for the purpose of taxation, does not violate article 9, § 1, of the constitution, as to uniformity of taxation.</p>