Commonwealth v. Pennsylvania Water & Power Co.

Citations

• 271 Pa. 456
• 114 A. 489
• 1921 Pa. LEXIS 526

Syllabus

<p>Taxation — Statutes—Subject-matter— Water companies — Electric light companies — Acts of May 8,1889; June 1, 1889, and July 8,1895.</p> <p>1. The power to impose a tax ig given by statute, and an act relating thereto embraces such subjects only as are plainly within its terms.</p> <p>2. To entitle the Commonwealth to the tax imposed the words of the statute must be clear and unambiguous.</p> <p>3. A corporation organized as a water company, but having the right under the Act of July 2, 1895, P. L. 425, to “develop electric power for commercial purposes by means of water power” and supply current and power to the public, is not subject to the tax imposed by the Act of June 1, 1889, P. L. 420, upon the gross receipts of electric light companies organized under the Act of May 8, 1889, P. L. 136; and this is the case although gome of the current supplied to the public was used for lighting.</p> <p>Mr. Justice Kephart dissented.</p>