Commonwealth v. Bailey, Banks & Biddle Co.
Superior Court of Pennsylvania
Appeal, No. 188, Oct. T., 1901, by-defendant, from judgment of C. P. No. 2, March T., 1900, No. 1094, for plaintiff, on case stated, in case of Commonwealth v. Bailey, Banks & Biddle Company. Case stated to determine liability to mercantile tax. The case stated was as follows : It is hereby agreed by and between the parties to the above entitled cause, that the following case be stated for the opinion of the court in the nature of a special verdict.
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Appeal, No. 188, Oct. T., 1901, by-defendant, from judgment of C. P. No. 2, March T., 1900, No. 1094, for plaintiff, on case stated, in case of Commonwealth v. Bailey, Banks & Biddle Company. Case stated to determine liability to mercantile tax. The case stated was as follows : It is hereby agreed by and between the parties to the above entitled cause, that the following case be stated for the opinion of the court in the nature of a special verdict. That subdivision IT, class second, of the act of April 29, 1874, relating to the incorporation of certain corporations for profit was so amended…
1Opinion of the Court
Opinion by
Rice, P. J.,
The defendant’s first proposition is, that the Act of May 2, 1899, P. L. 184, was not intended to apply to corporations. It is true that nowhere in the act do the words corporation, company, president, secretary or treasurer appear, but the phrases, “each retail vendor of, or retail dealer in goods,” “ each wholesale vendor of, or wholesale dealer in goods,” and other phrases of similar import are of frequent occurrence, and in the 5th section it is provided, that, “if any vendor of, or dealer in goods ” refuses to make return, the county treasurer may compel the…
2Cases cited7 opinions
- Knisely v. CotterelSupreme Court of Pennsylvania · 1900
- Commonwealth v. Standard Oil Co.Supreme Court of Pennsylvania · 1882
- Appeal of FoxSupreme Court of Pennsylvania · 1886
- Commonwealth v. Thomas Potter, Sons & Co.Supreme Court of Pennsylvania · 1894
- Commonwealth v. Erie & Western Transportation Co.Supreme Court of Pennsylvania · 1884
2 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- National Biscuit Co. v. PhiladelphiaSupreme Court of Pennsylvania · 1953
- Blauner's, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1938
- Mouledoux v. MaestriSupreme Court of Louisiana · 1941
- Commonwealth v. Harrisburg Light & Power Co.Supreme Court of Pennsylvania · 1925
- Commonwealth v. Bay State Milling Co.Supreme Court of Pennsylvania · 1933
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