Legal Opinion

Commonwealth v. Morris

Pennsylvania Court of Common Pleas, Luzerne County

Decided January 16, 1936Published

1Opinion of the Court

Coughlin, J.,

This is designated an appeal from a mercantile appraisement in Luzerne County, which is alleged to be assessed against the appellant, Edward Morris, for the year 1934, on the basis of his having done a retail business to the amount of $195,000. The appellant, in his petition, alleges that he returned $26,651.30, and alleges that in his return he set forth the following items which he claimed were not included assessable:

Bailment leases — Jewelry......$200,057.13

Bailment leases — Electrical .... 52,784.38

Bailment leases — Optical...... 17,780.59

Bailment leases — Repairs......…

2Cases cited8 opinions

  1. Knisely v. CotterelSupreme Court of Pennsylvania · 1900
  2. Commonwealth v. Bailey, Banks & Biddle Co.Superior Court of Pennsylvania · 1902
  3. Commonwealth v. Abbotts Alderney DairiesSuperior Court of Pennsylvania · 1916
  4. Commonwealth v. Consolidated Dressed Beef Co.Supreme Court of Pennsylvania · 1914
  5. Commonwealth v. Motors Mortgage Corp.Supreme Court of Pennsylvania · 1929

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