Commonwealth v. Lutz

Opinion by

Mr. Justice Schaefer,

In this case we have presented the question whether a plumber is liable for the payment of the mercantile license tax imposed by the Act of May 2,1899, P. L. 184, and, if he is, does liability attach to the entire volume of the business which he transacts or to only part of it?

Defendant is a registered or licensed master plumber. Under the agreed-upon facts, his business divides itself into three branches, (1) that relating to contracts which he performs, wherein he furnishes materials and labor, (2) jobbing or repairing, in which the like situation exists, (3)…