Berks County v. Bertolet
Supreme Court of Pennsylvania
Error to the Common Pleas of Berks county. The case came into court on án appeal by Bertolet from the decision of the appraiser of mercantile taxes. .• It appeared on the hearing of the above appeal; that the said Isaac Bertolet was a resident citizen of the township of Oley, in the said county, and that he owned a flour and a grist mill in the said township; that he raised grain on his said farm,, that he bought grain, and that he took tolls for grain ground for customers…
Read the full summary
Error to the Common Pleas of Berks county. The case came into court on án appeal by Bertolet from the decision of the appraiser of mercantile taxes. .• It appeared on the hearing of the above appeal; that the said Isaac Bertolet was a resident citizen of the township of Oley, in the said county, and that he owned a flour and a grist mill in the said township; that he raised grain on his said farm,, that he bought grain, and that he took tolls for grain ground for customers in his said mill; that he manufactured into flour at his said mill the said grain, and sold flour so manufactured to his…
1Opinion of the Court
The opinion of the court was delivered by
Rogers, J..
With the laudable intention of preserving intact the plighted faith of the commonwealth, the legislature in the performance of an imperious duty have been compelled from time to time to search out new objects, and to enlarge the subjects of taxation. Hence a series of statutes, which now form a complete system. To aid the legislature in their commendable efforts, the court has adopted an enlarged and liberal construction of their acts as in Shitz vs. Berks, 6 Parr, 82, and Savings Fund vs. Yard, 9 Parr, 360. In furtherance of justice, and to…
2Cited by2 opinions
- Briegel v. BriegelSupreme Court of Pennsylvania · 1931
- Commonwealth v. VetterleinSuperior Court of Pennsylvania · 1905