Commonwealth v. Campbell
Supreme Court of Pennsylvania
Ekror to the Common Pleas of Perry county. This was an appeal by John Campbell to the Court of Common Pleas from the decision of the Mercantile Appraiser of Perry county, in which the following facts were agreed upon, in the nature of a special verdict, on which the court was to enter judgment for the Commonwealth for $7 and costs, if the law be with the plaintiff, otherwise judgment for the defendant: — ■ “ The defendant is the owner of a tan-yard in Perry county.
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Ekror to the Common Pleas of Perry county. This was an appeal by John Campbell to the Court of Common Pleas from the decision of the Mercantile Appraiser of Perry county, in which the following facts were agreed upon, in the nature of a special verdict, on which the court was to enter judgment for the Commonwealth for $7 and costs, if the law be with the plaintiff, otherwise judgment for the defendant: — ■ “ The defendant is the owner of a tan-yard in Perry county. He buys hides in the city of Philadelphia and elsewhere, brings them to his said tan-yard, and manufactures them into leather by…
1Opinion of the Court
The opinion of the court was delivered by
Lowrie, C. J.
In endeavouring to ascertain the classes who are taxable by the mercantile appraisers, we find them described in the Act of 1830 by the terms, “ every person who shall deal in selling goods and merchandise;” but it applies only to foreign goods. The Act of 1841 gives much the same description of the class, using the terms, “ all persons engaged in selling,” &c.; and it applies to domestic as well as foreign goods, but with a different scale of taxation for each. It. also calls them “ dealers,” and describes them as persons who make “…
2Cited by17 opinions
- Commonwealth v. Lowry-Rodgers Co.Supreme Court of Pennsylvania · 1924
- Paper Products Co. v. PittsburghSupreme Court of Pennsylvania · 1958
- State v. J. Watts Kearny SonsSupreme Court of Louisiana · 1934
- Brown & Zortman Machinery Co. v. PittsburghSupreme Court of Pennsylvania · 1953
- Commonwealth v. Bay State Milling Co.Supreme Court of Pennsylvania · 1933
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