Commonwealth v. United Gas Improvement Co.

Citations

• 162 Pa. 602
• 29 A. 667
• 1894 Pa. LEXIS 1027

Syllabus

<p>Taxation — Corporations—Capital stock.</p> <p>When a tax has been paid by a corporation upon its entire capital stock, the same stock cannot be again charged with taxes in the hands of the separate holders of the shares into which it may be divided, unless such double taxation is expressly authorized by statute.</p>