Schoyer v. Comet Oil & Refining Co.

Opinion by

Mr. Justice Kephart,

Is a statutory classification reasonable and just which gives priority over all claims to a Commonwealth lien for money collected by a corporation as a tax from the sale of gasoline, when there is no such lien where an individual collects as vendor and retains the tax? Has such lien priority over a purchase-money mortgage given to an individual by the corporation in the sale of land?

The Comet Oil Refining Company, a corporation, acquired title to a piece of land in Pittsburgh, December 6, 1919, and gave a purchase-money mortgage as part payment to the grantor. In…