Knisely v. Cotterel
Supreme Court of Pennsylvania
Appeal, No. 18, May T., 1900, by defendant, from judgment of C. P. Dauphin Co., No. 91, Commonwealtli Docket, 1900, on case stated in the case of A. G. Knisely, Treasurer of the County of Dauphin, for the use of the Commonwealth of Pennsylvania, v. David W. Cotterel. Appeal, No. 182, Jan. T., 1900, by plaintiff, from decree of C. P. No. 2, Phila. Co., March T., 1900, No. 475, refusing preliminary injunction in case of Edward B. Wood et al. v. William S. Yare et al.
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Appeal, No. 18, May T., 1900, by defendant, from judgment of C. P. Dauphin Co., No. 91, Commonwealtli Docket, 1900, on case stated in the case of A. G. Knisely, Treasurer of the County of Dauphin, for the use of the Commonwealth of Pennsylvania, v. David W. Cotterel. Appeal, No. 182, Jan. T., 1900, by plaintiff, from decree of C. P. No. 2, Phila. Co., March T., 1900, No. 475, refusing preliminary injunction in case of Edward B. Wood et al. v. William S. Yare et al. Case stated and bill in equity to determine the constitutionality of the mercantile license tax act of May 2,1899. The facts…
1Opinion of the Court
Opinion by
Mr. Justice Mitchell,
These two cases may conveniently be considered together as both raise the same question of the constitutionality of the Act of May 2, 1899, P. L. 184, “ to provide revenue by imposing a mercantile license tax on vendors of or dealers in goods, ” etc.
The act is frankly and professedly a revenue act, and therefore we have no complication with questions under the police power.
*627The act provides that “ each retail vendor of or retail dealer in goods, 'wares and merchandise shall pay an annual mercantile license tax of $2.00, and all persons so engaged shall pay one…
2Cases cited9 opinions
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Seabolt v. Commissioners of Northumberland CountySupreme Court of Pennsylvania · 1898
- Commonwealth v. Delaware Div. Canal Co.Supreme Court of Pennsylvania · 1889
- Banger's AppealSupreme Court of Pennsylvania · 1885
- Durach's AppealSupreme Court of Pennsylvania · 1870
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3Cited by77 opinions
- Allentown School District Mercantile Tax CaseSupreme Court of Pennsylvania · 1952
- Lennox v. ClarkSupreme Court of Pennsylvania · 1953
- AMIDON v. KaneSupreme Court of Pennsylvania · 1971
- Jones & Laughlin Tax Assessment CaseSupreme Court of Pennsylvania · 1961
- Kelley v. KalodnerSupreme Court of Pennsylvania · 1935
72 more not listed; retrieve them via the Exa API.