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COM. v. CENTRAL. R.R. CO. OF PA.

403 Pa. 419 (1961)

Commonwealth v. Central Railroad Company of Pennsylvania, Appellant.

Supreme Court of Pennsylvania.

April 17, 1961.

Attorney(s) appearing for the Case

Roy J. Keefer, with him Hull, Leiby and Metzger, for appellant.

George W. Keitel, Deputy Attorney General, with him Anne X. Alpern, Attorney General, for Commonwealth, appellee.

Before JONES, C.J., MUSMANNO, JONES, COHEN, BOK and EAGEN, JJ.

OPINION BY MR. JUSTICE COHEN, April 17, 1961:

This is an appeal from the decision of the Court of Common Pleas of Dauphin County sustaining the action of the Board of Finance and Review in refusing appellant's petition for resettlement of its capital stock tax, Act of June 1, 1889, P.L. 420, §§ 20, 21, as amended, 72 PS §§ 1871, 1901, 1902, for the year 1951.

Appellant, Central Railroad Company of Pennsylvania, a domestic corporation, operates...

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