Commonwealth v. Keystone Laundry Company
| Decision Date | 04 June 1902 |
| Docket Number | 31 |
| Citation | 52 A. 326,203 Pa. 289 |
| Parties | Commonwealth v. Keystone Laundry Company, Appellant |
| Court | Pennsylvania Supreme Court |
Argued June 3, 1902
Appeal, No. 31, May T., 1902, by defendant, from judgment of C.P. Dauphin Co., Commonwealth Docket, 1900, No. 173, on appeal from tax settlement in case of Commonwealth v Keystone Laundry Company. Affirmed.
Appeal from tax settlement.
The case was tried without a jury under the act of April 22 1874. WEISS, J., found the facts to be as follows:
1. The defendant company is a domestic corporation organized "for the purpose of cleansing, bleaching, starching and smoothing textile fabrics by the use of machinery or mechanical appliances and the application of skilled manual operation."
2. It reported the actual cash value of its capital stock to the auditor general for the year 1899 at $55,000, upon which the accounting officers of the state imposed a tax of five mills equal to $275, from which the defendant appealed, and filed specifications of objections thereto.
3. The company collects "soiled cotton and woolen goods household, hotel and restaurant goods and linens of all kinds," and receives from manufacturers of cotton and woolen goods and fabrics, goods in process of manufacture and preparation for the market.
The cotton and linen goods are washed in hot water and soap until they are clean, then rinsed and washed again in a bleaching solution, then rinsed again, then rewashed in a coloring solution to which is added a scouring solution, which acts as a fixative, then starched by machinery, then thoroughly dried, then dampened and ironed.
The process of coloring and bleaching is applied to all the wares except woolen goods.
4. The material is handled by skilled workmen of whom there are a large number and to whom a large sum of money was paid for wages during the tax year.
5. Its capital stock is invested exclusively in its plant and business, except the sum of $4,008.74, which is invested in towels, towel racks, soap, etc., which it places in business houses and offices, and launders them from time to time, and upon this part of the capital stock it has paid to the commonwealth $20.43, and appealed from the balance.
The exemption from taxation is claimed under the provisions of the Act of June 8, 1893, P.L. 355.
The court entered judgment for the commonwealth for $275, refusing the exemption claimed.
Error assigned was the judgment...
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