Commonwealth v. Pocono Mountain Ice Co.
Superior Court of Pennsylvania
Appeal, No. 41, Jan. T., 1903, by plaintiff, from judgment of C. P. Monroe Co., Sept. T., 1900, No. 14, on appeal from tax settlement in case of Commonwealth v. Pocono Mountain Ice Company. Appeal from tax settlement.
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Appeal, No. 41, Jan. T., 1903, by plaintiff, from judgment of C. P. Monroe Co., Sept. T., 1900, No. 14, on appeal from tax settlement in case of Commonwealth v. Pocono Mountain Ice Company. Appeal from tax settlement. The parties agreed upon the facts as follows: It is hereby agreed by and between the parties to the above stated appeal that the said defendant company is a corporation existing under the laws of the state of Pennsylvania, incorporated for the purpose of harvesting ice and storing and selling the same, and for this purpose has improved the body of water from which said ice is…
1Opinion of the Court
Opinion by
W. D. Portee, J.,
The appellee is the owner of a large body of land and water, and is engaged in the business of taking natural ice from its own lake, storing the same in its own warehouses, upon the margin thereof, and selling said ice to such persons as order it in carload lots. The company has no store or other house for the purpose of vending said ice, nor does it buy ice for the pun pose of selling the same. It merely disposes of its own product, so harvested and stored.
It is contended on the part of the commonwealth, the appellant, that the company is subject to the mercantile…
2Cases cited7 opinions
- Knisely v. CotterelSupreme Court of Pennsylvania · 1900
- Norris Bros. v. CommonwealthSupreme Court of Pennsylvania · 1856
- Commonwealth v. Bailey, Banks & Biddle Co.Superior Court of Pennsylvania · 1902
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- Commonwealth v. GormlySupreme Court of Pennsylvania · 1896
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