Norris Bros. v. Commonwealth
Supreme Court of Pennsylvania
Error to the Common Pleas of Philadelphia. This was an action brought at the suit of the Commonwealth against Richard and Octavius Norris, trading as Norris Brothers, before an alderman of the city of Philadelphia, and carried to the Common Pleas by appeal. The suit was instituted to recover the amount of a mercantile tax, imposed upon the defendants by the legally appointed appraisers for that purpose.
Read the full summary
Error to the Common Pleas of Philadelphia. This was an action brought at the suit of the Commonwealth against Richard and Octavius Norris, trading as Norris Brothers, before an alderman of the city of Philadelphia, and carried to the Common Pleas by appeal. The suit was instituted to recover the amount of a mercantile tax, imposed upon the defendants by the legally appointed appraisers for that purpose. The parties agreed upon the facts as a case stated, as follows:— The defendants are manufacturers of locomotives, tenders, and the component parts thereof, at their extensive workshops on Bush…
1Opinion of the Court
The opinion of the court was delivered by
Black, J.
Norris Brothers are manufacturers of locomotive engines. They make none except to supply orders, and never sell any after they are built except in eases where a customer refuses to take one which he has contracted for. They have no store or place of sale apart from their manufactory. Are they liable to the mercantile tax ?
The Act of 1846 imposes the tax now claimed upon all dealers in American goods, wares, and merchandise, and upon all persons concerned in the manufacture of such goods, wares, and merchandise who shall keep a store for the…
2Cited by70 opinions
- Commonwealth v. Sitkin's Junk Co.Supreme Court of Pennsylvania · 1963
- Commonwealth v. Deitch Co.Supreme Court of Pennsylvania · 1972
- Commonwealth v. Weiland Packing Co.Supreme Court of Pennsylvania · 1928
- Rieck-McJunkin Dairy Co. v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1949
- Commonwealth v. Lowry-Rodgers Co.Supreme Court of Pennsylvania · 1924
65 more not listed; retrieve them via the Exa API.