Harrisburg telegraph. [volume] (Harrisburg, Pa.) 1879-1948, 1918-04-03

ana goods sold and payable outside
lhe state, and decided that CAN'T al
STOCK represented by cash in other
states in the hands of the defendent
company's superintendents is not
taxable in this state.
The Semet-Solvay Company oper-
ates a large number of plants in
! pennsylvania and other states. man
ufacturing coke and its by-products
me plant owned by the company al
steelton was purchased by the Beth
lehem Steel Corporation more than a
year ago.
Inc company took an appeal from
the resettlement of an account for
tax on capital stock for the wear
1918. The question was submitted to
the court, Judge Kunkel presiding.
for trial without a jury.
Facts in the case follow: The ac-
counting officers in September, 1914
settled an account for the stock tax
ana later made a resettle ment. val
uing the proportion of the comnanv's
capital stock at $1,20t,566, chargins
a tax of $6,007.S3. The valuation in
cluded the companys bank deposits
in banks in other states, s5,027 in the
Eands of superintendents in other
states. c. total of S20S,262.O4: bills re-
cetvable outside this state. 1874
fI6.3S, and 100000 bond commissions
The state disclaimed any recovery on
the commissions
Objections were raised to taxation
on these items, counsel for the COM
pany stating a double tax resulted
| that the property was not situated in
! this state and was not subject tC
tax, and that the capital stock was
exempt in the items mentioned under
| the provisions of the revenue stat
Ltes.
Judge KunkeI ruled the personal
property outside the state in the
form OF bank deposits and accounts
receivable are taxable. as the state
laws make the domicile of the owner
the place where the tax is levied
In ruling on double taxation Judge
Kunkel stated such was not the case
unless the double tax Is levied on the
same property within the same juris-
diction. He also decided the eXemp-
tior afforded manufacturing corpora
tiuns on bills receivable extends only
t. that part of the capital stock
which is actually employed in car
rying on manufacturing in this state
The conclusions of the court were
that the stock represented by the de-
posits and bills is taxable; the situs
for taxation of deposits and bills re-
Ceivable is this state; the capital
stock represented by them is not eX-
empted from taxation under the pro-
viso of the revenue statutes; capital
stock represented by cash in other
states in hands of superintendents is
not taxable, and that the Common
wealth is entitled to recover
S5.931.53 tax on s1.1S6,3OG; interest
from March 1. 1915. $1,097.33. and At
torney Generals commission, $351.44
total of S7.3S0.3O. for which judg-
ment is directed to be entered, un-
less exceptions are filed.
File PetitIOns.-Nomnat petit
tions filed to-day at the County Com
missioners' office follow: City com
mittee, Republicans, Theodore Feb
leisen, Third ward. First William II
stewart, Jr.. Seventh ward. Sixth
John s. Tress, Second ward, First; ]
Wesley Hoover, John Carberry and
John A. Jacobs, Ninth ward, Third
county committee, Republican, Milton
c. Little, Second ward. First; George
X. Rife, First ward, Second; Andrew
]. Herr. Ninth ward, Third; Elias w
Eshelman, East Hanover township.
Name AssessOr.-The County Com
n.issioners appointed c. s. Kohr as
SCISSOR for Lower Swatara township
to succeed p. II. Hallman. removed
School Observation-Disclosures will bC
| held tomorrow night in the follow
| ing schools: Clark's Valley. w. r
| zimmerman will speak; Deodate, SUI
| perintendent f. L. Shambaugh will
| sLeak.