Commonwealth v. Atlantic Refining Co.
Superior Court of Pennsylvania
Appeal, No. 224, Oct. T., 1917, by plaintiff, from judgment of C. P. No. 3, Philadelphia Co., June T., 1916, No. 743, for defendant on appeal from mercantile appraisers in case of CommonAvealth v. At-' lantic Refining Co. Appeal from mercantile appraisers. Before McMichael, P. J. The opinion of the Superior Court states the case. Error assigned was the judgment of the court.
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Appeal, No. 224, Oct. T., 1917, by plaintiff, from judgment of C. P. No. 3, Philadelphia Co., June T., 1916, No. 743, for defendant on appeal from mercantile appraisers in case of CommonAvealth v. At-' lantic Refining Co. Appeal from mercantile appraisers. Before McMichael, P. J. The opinion of the Superior Court states the case. Error assigned was the judgment of the court. The defendant company is a dealer within the meaning of the statutes and decisions and, therefore, primarily subject to the Tax Act: Com. v. Wm. Mann Co., 150 Pa. 64; Brush Electric Light Co. v. Philadelphia, 8 Pa. Dist.…
1Opinion of the Court
Opinion by
Williams, J.,
This was an appeal from the decision of the Board of Mercantile Appraisers of Philadelphia County imposing a mercantile license tax upon a wholesale and retail business amounting to $524,108.57, of an establishment maintained by appellee at 245 N. Thirtieth street.
Appellee is engaged in the manufacture of petroleum products. The factory is located at 3144 Passyunk avenue. A distributing warehouse and store is maintained at 245 N. Thirtieth street, with a pump on the street, and another on the wharf, to supply gasoline. The place is listed in the telephone directory as a…
2Cases cited5 opinions
- Knisely v. CotterelSupreme Court of Pennsylvania · 1900
- Commonwealth v. Bailey, Banks & Biddle Co.Superior Court of Pennsylvania · 1902
- Commonwealth v. Thomas Potter, Sons & Co.Supreme Court of Pennsylvania · 1894
- Commonwealth v. Abbotts Alderney DairiesSuperior Court of Pennsylvania · 1916
- Commonwealth v. American Tobacco Co.Supreme Court of Pennsylvania · 1896
3Cited by3 opinions
- Atlantic Refining Co. v. Van ValkenburgSupreme Court of Pennsylvania · 1920
- Commonwealth v. Atlantic Refining Co.Superior Court of Pennsylvania · 1920
- Commonwealth v. Gulick, Pennsylvania Court of Common Pleas, Bucks County1935