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COM. v. NORTHERN METAL CO.

416 Pa. 75 (1964)

Commonwealth v. Northern Metal Company, Appellant.

Supreme Court of Pennsylvania.

November 10, 1964.

Attorney(s) appearing for the Case

Morris Wolf, with him Steven A. Arbittier, Raymond J. Bradley, and Wolf, Block, Schorr & Solis-Cohen, for appellant.

Vincent X. Yakowicz, Deputy Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth of Pennsylvania, Department of Finance and Revenue, appellee.

Before BELL, C.J., JONES, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.

OPINION BY MR. JUSTICE COHEN, November 10, 1964:

Northern Metal Company (appellant) is a Pennsylvania corporation with its sole place of business in Philadelphia. Originally incorporated in 1932 as a dealer in metals, it amended its charter in 1954 to permit it to engage in the business of stevedoring. All of its real and personal property is located in Pennsylvania. All of its employees are located and work in Pennsylvania. It is not registered to do business in...

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