Commonwealth v. Iron City Brewing Co.
Pennsylvania Court of Common Pleas, Alleghany County
Nos. 253, 257 October Term 1891, Sup. Ct.; court below, Nos. 342, 408, 392, 429, 450 July Term 1891, C. P. No. 2. To the numbers stated of the court below, the Iron City Brewing Company, the Large Distilling Company, Joseph Einstein & Co., Mary E. Pollard, and James K. Lanahan entered, by allowance of said court, appeals from assessments of mercantile license tax, made against them respectively by the mercantile appraiser of Allegheny county, for the year commencing May 1,…
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Nos. 253, 257 October Term 1891, Sup. Ct.; court below, Nos. 342, 408, 392, 429, 450 July Term 1891, C. P. No. 2. To the numbers stated of the court below, the Iron City Brewing Company, the Large Distilling Company, Joseph Einstein & Co., Mary E. Pollard, and James K. Lanahan entered, by allowance of said court, appeals from assessments of mercantile license tax, made against them respectively by the mercantile appraiser of Allegheny county, for the year commencing May 1, 1891: See § 1, act of April 11, 1862, P. L. 492. The acts of assembly relating to mercantile licenses under which the…
1Opinion of the Court
BREWING CO. AND DISTILLING CO.
Opinion,
Mr. Justice Williams :
The act of 1891 provides, inter alia, that all brewers, distillers, rectifiers, and compounders shall pay for each separate brewery, distillery, rectifying or compounding establishment an annual license. In cities of the second class, this is fixed at one thousand dollars per annum. The license is granted by the Court of Quarter Sessions of the proper county, and until it is granted the business cannot be entered upon. The former systems under which licenses were granted by the county treasurer or commissioners, or a board of…
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