Appeal, No. 18, May T., 1959, from decree of Court of Common Pleas of Dauphin County, No. 372 Commonwealth Docket, 1957, in case of Transamerican Freight Lines, Inc. v. Commonwealth of Pennsylvania. Order affirmed.*fn* Proceedings on appeal by taxpayer from refusal of Board of Finance and Revenue to review tax settlement. Before NEELY, J., without a jury. Adjudication filed dismissing appeal and directing judgment for Commonwealth, exceptions dismissed and judgment entered. Taxpayer appealed.
James M. Marsh, with him J. Harry LaBrum, and LaBrum and Doak, for appellant.
Edward Friedman, Deputy Attorney General, with him Anne X. Alpern, Attorney General, for appellee.
Before Jones, C. J., Bell, Musmanno, Jones, Cohen and Bok, JJ.
The order of the court below dismissing the plaintiff's appeal from the refusal of the Board of Finance and Revenue to review the tax settlement made by the Commonwealth's fiscal officers of the plaintiff's gross receipts tax for the year 1951, levied under the Act of June 22, 1931, P.L. 694, as amended, 72 PS § 2183
et seq., is affirmed on the following opinion of Judge NEELY, to whom the case was tried without a jury.
"The Act of 1931 imposes an excise tax for the use of the highways of this Commonwealth upon companies engaged in the business of carrying passengers or property for hire over the highways of this Commonwealth, at the rate of eight mills upon the dollar upon the gross receipts of such companies. Under the statute, where a company operates over routes in interstate transportation the tax is determined by an apportionment formula. In this formula the numerator of the fraction is the number of miles operated in Pennsylvania; the denominator is the total miles operated; and the multiplicand is the gross receipts of the carrier from all of its operations.
"The parties have stipulated the facts. We adopt their stipulation as our findings of fact and incorporate the same herein by reference. In the course of our opinion we will discuss those facts which in our judgment are essential to the disposition of this case.
"The appellant is a Delaware corporation with its principal office in Detroit, Michigan. It operates over routes transversing several states, including Pennsylvania, and part of its routes in Pennsylvania are over the Pennsylvania Turnpike. The appellant is engaged in Pennsylvania exclusively in interstate commerce in the business of transporting property by motor vehicle for hire as a common carrier pursuant to a certificate of public convenience and necessity issued by the Interstate Commerce Commission.
"During the year 1951 the appellant owned two freight terminals within the Commonwealth, some personal property including motor vehicles and was engaged exclusively as aforesaid in interstate commerce. It employed no capital or property in this state otherwise than ...