Beaver County Cooperative Association's Appeal

Opinion by

Rhodes, J.,

The appellant is a cooperative agricultural association, having no capital stock, organized under the Act of June 12, 1919, P. L. 466, as amended by the Act of May 1, 1929, P. L. 1201. (See 14 PS §41, et seq.) The principal business transacted by the association in 1980 and 1931 was the purchase of feed, fertilizer, lime, seed, and spraying materials for farmers and agriculturists ; some of whom were members, and some nonmembers. The association did a gross business with non-members in 1930 of $42,526.13, and in 1931 of $40,-720.63.

The association has its office at…