NEELY, J., February 13, 1952.
This matter is before us on the exceptions of the Commonwealth to our opinion filed August 20, 1951. We held in that opinion that the corporate loans tax involved herein should be assessed at the rate of four mills, the rate in effect when the interest was paid by defendant in 1945, and not at the rate in effect in 1940, to wit, eight mills.
The Act of July 15, 1919, P.L. 954, as amended 72 PS § 2142, states that when interest...
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