Legal Opinion

Commonwealth v. Vetterlein

Superior Court of Pennsylvania

Decided October 9, 1905No. Appeal, No. 147PublishedCited by 3 opinions

Appeal, No. 147, Oct. T., 1904, by plaintiff, from judgment of C. P., No. 4, Phila. Co., March T., 1908, No. 4542, for defendant non obstante veredicto in case of Commonwealth v. Joseph S. Yetterlein, trading as Vetterlein Brothers. Appeal from Board of Mercantile Appraisers. Before Carr, J. The facts are stated in the opinion of the Superior Court. Error assigned was in entering judgment for defendant non obstante veredicto.

1Opinion of the Court

Opinion by

Rige, P. J.,

The defendant is a manufacturer of cigars and smoking tobacco, which business he carries on in this way: He has a six-story building in Philadelphia, the cellar of which is used for preparing tobacco, the front of the first floor for the office and the rear for stamping and shipping, and the second floor for stock; the third and fourth are used by the cigar makers, the fifth is used by the strippers, and the sixth by the packers. He has no counters or show cases for the display of goods. The sales made directly to customers who come to the factory are comparatively few.…

2Cases cited5 opinions

  1. Norris Bros. v. CommonwealthSupreme Court of Pennsylvania · 1856
  2. Commonwealth v. GormlySupreme Court of Pennsylvania · 1896
  3. Commonwealth v. CampbellSupreme Court of Pennsylvania · 1859
  4. Commonwealth v. RobbSuperior Court of Pennsylvania · 1900
  5. Berks County v. BertoletSupreme Court of Pennsylvania · 1850

3Cited by3 opinions

  1. Koolvent Aluminum Awning Co. v. PittsburghSuperior Court of Pennsylvania · 1958
  2. Pittsburg Brewers' & Bottlers' Supply Company's Mercantile TaxSuperior Court of Pennsylvania · 1909
  3. Commonwealth v. Gulick, Pennsylvania Court of Common Pleas, Bucks County1935

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