Commonwealth v. Fisher

Keller, P. J.,

The Mercantile Appraiser of Bucks County assessed a mercantile license tax against the defendant as a wholesale and retail vendor of and dealer in “goods, wares and merchandise” from which assessment and the decision of the County Treasurer, sustaining the same, the defendant appealed. The parties agreed upon the facts as to the character of the business carried on by the defendant, which are as follows: “The appellant, Miles K. Fisher, during the year 1933 and for some time prior thereto, had been engaged in purchasing horses and cattle from others and selling them again to…