John's Vending Corp. v. Cigarette Tax Board

Opinion by

Judge Rogers,

This is an appeal from the action of the Secretary of Revenue in revoking the wholesale cigarette dealer’s license of the appellant, John’s Vending Corporation.

We are here involved with the Pennsylvania Cigarette Tax Act, Act of July 22,1970, P. L. , No. 178, 72 P.S. §3169.101. As its name implies, this is a revenue measure, the core of which is the imposition of an excise tax upon the sale or possession of cigarettes within the Commonwealth. The tax is paid by the purchase of stamps from the Commonwealth primarily through *660licensed stamping agencies. To ensure that no…