OPINION BY MR. JUSTICE COHEN, June 24, 1966:
This appeal is taken from the judgment of the lower court which sustained the imposition of franchise tax on the Tetley Tea Company.
The Act of 1889, P.L. 420, as amended, imposes on certain foreign corporations a franchise tax computed as set forth in the Act. Inter alia, a company "organized for manufacturing" receives an exemption to the extent its property is used in, its employees are engaged in and its receipts...
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