Commonwealth v. Philadelphia Co.

Citations

• 157 Pa. 527
• 27 A. 378
• 1893 Pa. LEXIS 1447

Syllabus

<p>Taxation — Patent rights— Corporations.</p> <p>The capital stock of a corporation, issued for patent rights merely, and not for tangible property or goods manufactured under such patent rights, is not taxable by the commonwealth. Com. v. Philadelphia Company, 145 Pa. 142, distinguished.</p>