Commonwealth v. Gormly
Supreme Court of Pennsylvania
Appeal, No. 95, July Term, 1895, by plaintiff, from judgment of C. P. No. 1, Phila. County, June T., 1898, No. 383, on verdict for defendant. Appeal from assessment of mercantile tax appraisers. Before Bbbgy, J. Tbe facte appear by tbe opinion of tbe Supreme Court. Tbe court gave binding instructions in favor of tbe defendant. Verdict and judgment for defendant. Plaintiff appealed. Error assigned was above instructions.
1Opinion of the Court
Opinion by
Mr. Justice Green,
This action is brought to recover a mercantile license tax from the defendant as a “ dealer in goods, wares and merchandise,” under the laws which impose such taxes. The defendant is a mechanic — a plumber — who puts in steam and water heating apparatus for the owners of buildings. He also sometimes puts in bath tubs with the necessary adjuncts of pipes and other material. He does not manufacture any of these articles, but buys the necessary valves, radiators, boilers and pipes, and such *588other material as constitutes a steam heating plant, from the dealers in…
2Cases cited2 opinions
- Norris Bros. v. CommonwealthSupreme Court of Pennsylvania · 1856
- Commonwealth v. CampbellSupreme Court of Pennsylvania · 1859
3Cited by18 opinions
- Wood v. Central Sand & Gravel Co.District Court, W.D. Tennessee · 1940
- State, Department of Revenue v. Debenham Electric Supply Co.Alaska Supreme Court · 1980
- Albuquerque Lumber Co. v. Bureau of RevenueNew Mexico Supreme Court · 1937
- Craftsman Painters & Decorators, Inc. v. CarpenterSupreme Court of Colorado · 1942
- Commonwealth v. McKinley-Gregg Automobile Co.Supreme Court of Pennsylvania · 1942
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