Commonwealth v. United States Express Co.

Citations

• 157 Pa. 579
• 27 A. 396
• 1893 Pa. LEXIS 1452

Syllabus

<p>Taxation — Express companies — Acts of June 7, 1879, and June. 1, 1889.</p> <p>Under the acts of Juno 7, 1879, P. L. 17, and June 1, 1889, 1’. L. 431, requiring express companies to pay “ a tax of eight mills upon the dollar upon the gross receipts of said company received from express business done wholly within this state,” an express company is liable for a tax upon the whole of its gross receipts, and not merely on so much of its gross receipts as remains after deducting therefrom the amounts paid to other companies for transportation services.</p> <p>Taxes on gross receipts — Double taxation.</p> <p>The tax upon the whole of the gross receipts of an express company is not illegal double taxation, although the amounts paid by the express company to railroad companies for transportation are included in the gross receipts of railroad companies, and taxed as such.</p> <p>Taxation — Corporations—Adjustment of tax between.</p> <p>The provisions in §7 of the act of June 7,1879, P. L. 17, and § 23 of the act of June 1, 1889, P. L. 431, providing for adjustment of tax between corporations in certain cases, do not apply to express companies which employ railroad companies to do their transportation.</p>