Commonwealth v. Banker Bros.
Superior Court of Pennsylvania
Appeal, No. 181, April T., 1908, by-defendant, from judgment of C. P. No. 4. Allegheny Co., First Term, 1908, No. 796, for plaintiff on case stated in suit of Commonwealth v. Banker Brothers Company. Case stated to determine liability for a mercantile tax. Before Carnahan, J. The opinion of the Superior Court states the case. Error assigned was in entering judgment for plaintiff on the case stated.
1Opinion of the Court
Opinion by
Porter, J.,
The parties agreed upon a case stated in the court below, under the provisions of which this is to be considered as an action of assumpsit brought by the commonwealth to recover of the *104defendant company the taxes upon its sales of merchandise as a retail dealer, under the provisions of the Act of May 2, 1899, P. L.-184, and, also, for the license tax upon the defendant as a merchandise broker, under the provisions of the Act of April 14, 1905, P. L. 161. The court below, being of opinion that the defendant was a retail vender of goods, wares and merchandise, as defined by…
2Cases cited9 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Brown v. HoustonSupreme Court of the United States · 1885
- General Oil Co. v. CrainSupreme Court of the United States · 1908
- American Steel & Wire Co. v. SpeedSupreme Court of the United States · 1904
- Emert v. MissouriSupreme Court of the United States · 1895
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Beaver County Cooperative Association's AppealSuperior Court of Pennsylvania · 1935
- Rosenbluth v. Hudson Motor Car Co.District Court, E.D. Pennsylvania · 1920
- Commonwealth v. Freeman, Pennsylvania Court of Common Pleas, Erie County1933