Commonwealth v. Globe Furnishing Co.
This text of 188 A. 170 (Commonwealth v. Globe Furnishing Co.) is published on Counsel Stack Legal Research, covering Supreme Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Appellant contends that if the cash received from bailment leases is included within the gross volume of its business for purposes of assessing the mercantile license tax, it will amount to double taxation because the value of the leased goods is also included within its property valuation for capital stock tax purposes. But it is established that double taxation exists only where the subject of both taxes is the same. The capital stock tax is a property tax; the mercantile license tax is a tax on the privilege of doing business in a certain manner. This distinction has been previously noted in Commonwealth v. Bailey, Banks & Biddle Co., 20 Pa. Superior Ct. 210, where a similar contention was ruled upon adversely to appellant. See also Commonwealth v. Harrisburg L. & P. Co., 284 Pa. 175, 179. Appellant’s other contentions are all fully answered in the opinion of the court below.
Judgment affirmed.
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Cite This Page — Counsel Stack
188 A. 170, 324 Pa. 180, 1936 Pa. LEXIS 492, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commonwealth-v-globe-furnishing-co-pa-1936.