Commonwealth v. Arrott Mills Co.

Dauphin County Court of Common Pleas

Commonwealth v. Arrott Mills Co.

22 A. 243, 145 Pa. 69, 1891 Pa. LEXIS 649

CourtPennsylvania Court of Common Pleas, Dauphin County

DecidedJune 12, 1891

DocketNo. 41

StatusPublished

Cited by3 cases

This text of 22 A. 243 (Commonwealth v. Arrott Mills Co.) is published on Counsel Stack Legal Research, covering Pennsylvania Court of Common Pleas, Dauphin County primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Commonwealth v. Arrott Mills Co., 22 A. 243, 145 Pa. 69, 1891 Pa. LEXIS 649 (Pa. Super. Ct. 1891).

Pincite

Opinion

Per Curiam :

The appellant seeks to avoid taxation upon the ground that it is a manufacturing company. The learned judge below held that it was not engaged in manufacturing, and upon the facts found by him we think he was right. It is true, the company calls itself a manufacturing company, and its charter declares its purpose to be “ manufacturing steam, and supplying the same to the buildings and real estate owned by said corporation.” There is little in a name ; and the corporation must be measured, not by what it calls itself, but what it does. Tested by this rule, we find it to be merely a landlord supplying its tenants with’steam power, in order to enable it the more readily to rent its buildings and rooms. It is not a manufacturer or producer of anything, and has no claim to exemption from taxation as a manufacturing corporation.

Judgment affirmed.

Free access — add to your briefcase to read the full text and ask questions with AI

Per Curiam :

The appellant seeks to avoid taxation upon the ground that it is a manufacturing company. The learned judge below held that it was not engaged in manufacturing, and upon the facts found by him we think he was right. It is true, the company calls itself a manufacturing company, and its charter declares its purpose to be “ manufacturing steam, and supplying the same to the buildings and real estate owned by said corporation.” There is little in a name ; and the corporation must be measured, not by what it calls itself, but what it does. Tested by this rule, we find it to be merely a landlord supplying its tenants with’steam power, in order to enable it the more readily to rent its buildings and rooms. It is not a manufacturer or producer of anything, and has no claim to exemption from taxation as a manufacturing corporation.

Judgment affirmed.

Cite This Page — Counsel Stack

Bluebook (online)

22 A. 243, 145 Pa. 69, 1891 Pa. LEXIS 649, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commonwealth-v-arrott-mills-co-pactcompldauphi-1891.

Opinion

Related

Cite This Page — Counsel Stack