Supreme Court of Pennsylvania July 1, 1910, Appeal, No. 9 (Commonwealth v. Filbert Paving & Construction Co.)

Opinion by

Mr. Justice Elkin,

The appellee was incorporated in the state of Delaware as a manufacturing company. Its property and assets are all located in the state of Pennsylvania where its principal business is transacted. The commonwealth through its accounting officers made a tax settlement upon its capital stock and insists upon the payment of the same.