Commonwealth v. Northern Elec. L. & P. Co.

Citations

• 145 Pa. 105
• 22 A. 839
• 1891 Pa. LEXIS 654

Syllabus

<p>1. A corporation engaged in producing electricity, and selling it to customers for the generation of light, heat or power, is not a manufacturing corporation, within the meaning of § 20, act of June 30,1885, P. L. 199, exempting from taxation the capital stock of manufacturing corporations not engaged in the manufacture of liquors, or of gas.</p> <p>2. The exemption applies only to the class of manufacturing corporations created by the act of April 7, 1849, P. L. 563, and enlarged by subsequent acts; and it does not embrace companies performing a quasi public function, like gas and light companies, though their operations be within the definition of the term manufacture, given by lexicographers.</p>