Commonwealth v. Bayuk Cigars, Inc.

Opinion by

Mr. Justice Jones,

This is an appeal by the Commonwealth from a judgment entered against it by the court below in favor of the defendant, Bayuk Cigars, Inc. (hereinafter called Bayuk), a corporation organized and existing under the laws of the State of Maryland. The corporation maintains its principal office" and place of business in Philadelphia, Pennsylvania, where it is engaged in the manufacture and sale of cigárs and tobacco products, in which business it employs a relatively large amount of capital in Pennsylvania. For the privilege of doing business within the State, the Act…