Commonwealth v. Peerless Paper Specialty, Inc.

Opinion by

Mr. Justice Drew,

This is an appeal by Peerless Paper Specialty, Inc., appellant, from the judgment of the learned court below upholding the assessment and imposition of a mercantile license tax against it by the Board of Mercantile Appraisers of Philadelphia County for the year 1937.

The stipulation of facts filed of record by counsel discloses that appellant is “engaged in the business of converting paper to adhesive paper sealing tape and kindred products.” It purchases, for use in this process of conversion, large rolls of paper and four different kinds of glue. The different…