Commonwealth Ex Rel. Howard v. Denham

Opinion op the Court by

Judge Dawson

Reversing.

Appellant seeks to recover cigarette taxes and penalties assessed against the appellee and to enforce a lien to secure the payment of the amount due. The lower court dismissed the action because in its judgment there was no competent evidence to sustain it.

The only evidence introduced is a certified copy of the transcript of the record of the Department of Rev enue pertaining to the cigarette tax owed by the appellee, which under an order entered in the court below is to be considered on behalf of the appellant, subject to its relevancy and…