Compendium and brief history of taxation in Pennsylvania; with statistics of the public debt and finances; facts relating to the Auditor general's ... decisions under which revenues are collected

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1906 Excerpt: ...from sales of electric supplies, such as lamps, drop lights, fans, etc. Judge Weiss in deciding the case in the Court of Common Pleas of Dauphin County, said: 'We regard the opinion sound, which holds a corporation liable to a tax on the fruits resulting from the exercise of a corporate privilege akin to and identical with another in point of subject matter and employment of agency, and different only in the method of application of the agency and name of the product, respecting which other privilege there is not only no dispute, but admitted liability. This is the manifest intention of the Legislature, expressed in clear and unmistakable language in the taxing Act. 'The conclusion of law is, that the defendant companies are each liable to taxation upon the gross receipts derived from the sale or supply of electrical power, in the amount returned by them, respectively, to the Auditor General, for the tax period embraced in the settlements made against them by the Commonwealth. 'We are further of the opinion that the items designated, variously 'sale of steam' 'sale of electric supplies, such as lamps, drop lights,' etc., etc., 'sales of scrap and other material,' should be added to the gross receipts from light and power. "They are the proceeds of sales of articles used in lighting, or in the conduct of the business of the electric light companies, as hereinbefore defined, and should be added to the other taxable items and taxed as gross receipts. "The other items returned under the heading 'from all other sources' or otherwise, not the result of sales of the product of the business of the company engaged in electric lighting, are not taxable" » Com. v. Edison Electric Light Co., 5 Dau. C. R., 89. The Supreme Court in affirming the lower...