Commonwealth v. American Tobacco Co.
Supreme Court of Pennsylvania
Appeal, No. 106, July T., 1895, by defendant, from judgment of C. P. No. 3, Phila. Co., Sept. T., 1894, No. 421, for want of a sufficient affidavit of defense. Assumpsit to recover amount of mercantile tax. The affidavit of defense was as follows: The defendant is a corporation organized under the laws of the state of New Jersey for the purpose of manufacturing and selling tobacco in its various manufactured forms and cigarettes.
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Appeal, No. 106, July T., 1895, by defendant, from judgment of C. P. No. 3, Phila. Co., Sept. T., 1894, No. 421, for want of a sufficient affidavit of defense. Assumpsit to recover amount of mercantile tax. The affidavit of defense was as follows: The defendant is a corporation organized under the laws of the state of New Jersey for the purpose of manufacturing and selling tobacco in its various manufactured forms and cigarettes. The said defendent has no domicile in the city and county of Philadelphia or elsewhere in the state of Pennsylvania, and no office therein. In the prosecution of its…
1Opinion of the Court
Opinion by
Mr. Justice Williams,
The business of the defendant company is the manufacture of tobacco and the sale of its manufactured products. It has no factory, store, office or other place of business in the state of Pennsylvania. Its sales are made through agents or traveling salesmen who solicit orders, and when obtained transmit them to the office of the compahy or one of its factories to be filled. It made sales of cigars and cigarettes in this manner within the city of Philadelphia, and the mercantile appraiser of Philadelphia county assessed it with a mercantile tax as doing business…
2Cited by9 opinions
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- Cupp Grocery Co. v. City of JohnstownSuperior Court of Pennsylvania · 1926
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