Commonwealth v. Kaplan, Trading as Broad Ser. Sta.

Per Curiam,

The Commonwealth sued defendant, a dealer in liquid fuels, to recover $366.60 alleged to be due as gasoline tax collected by defendant under the provisions of the Act of May 1,1929, P. L. 1037, for the months of October and November, 1930, and May, 1931. The amount claimed for May, i. e., $102.27, with interest, was admitted by defendant to be due. Liability for the balance was denied on the ground that checks for the sums in question had been sent to the Department of Revenue by defendant on November 15, 1930, and December 15,1930, respectively. These checks were drawn on the Bank…