Taxation — Corporations — State income tax — Foreign corporations — Gross receipts from business assignable to Commonwealth — Sales agent outside state — Corporate Net Income Tax Act — Restatement, Agency.
1. On appeal by defendant from the resettlement of its corporate net income tax, in which it appeared that defendant, a foreign corporation, did not transact all its business within this State; that it owned and operated a coal mine in another state but maintained its only executive office in this State; that it contracted with another corporation, which maintained its own offices in a third state and had its own salesmen, whereby the latter acted as sales agent for defendant; and that orders for coal were forwarded by the sales agent to defendant's mines, where coal was allotted by defendant's superintendent to fill the orders, and that defendant billed the agent for the coal and paid it the stipulated commissions, and the agent alone collected from the purchasers; it was Held that the sales were negotiated or effected by the sales agent and were assignable to Pennsylvania in determining the tax under the Corporate Net Income Tax Act of May 16, 1935, P. L. 208 as amended. [7-19]
2. Restatement, Agency, §§ 2 and 220, cited. [16-18]
PER CURIAM, July 6, 1948:
The judgment is affirmed on the opinions for the court below by the learned President Judge of the Orphans' Court, specially sitting.