Commonwealth v. Abbotts Alderney Dairies
Superior Court of Pennsylvania
Appeal, No. 227, Oct. T., 1915, by defendant, from order of C. P. No. 5, Philadelphia Co., Sept. T., 1914, No. 3851, dismissing appeal from Mercantile Appraisers in case of Commonwealth v. Abbotts Alderney Dairies. Appeal from decision of Board of Mercantile Appraisers assessing a mercantile license tax against the defendant as a retail vendor of goods, etc. Before Ralston, J. The facts are stated in the opinion of the Superior Court.
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Appeal, No. 227, Oct. T., 1915, by defendant, from order of C. P. No. 5, Philadelphia Co., Sept. T., 1914, No. 3851, dismissing appeal from Mercantile Appraisers in case of Commonwealth v. Abbotts Alderney Dairies. Appeal from decision of Board of Mercantile Appraisers assessing a mercantile license tax against the defendant as a retail vendor of goods, etc. Before Ralston, J. The facts are stated in the opinion of the Superior Court. Error assigned was the order dismissing the appeal from the Board of Mercantile Appraisers. A mercantile license tax was improperly assessed upon sales of…
1Opinion of the Court
Opinion by
Henderson, J.,
The prayer of the appellant as stated in the appeal taken to the Court of Common Pleas is. that “Abbotts Alderney Dairies may be declared exempt from a payment of a mercantile license tax as a retail vendor of goods, wares and merchandise upon such sales made not in a store or permanent place of business, but at the homes of customers by drivers of wagons as above described.” There is, therefore, a single question at issue. The subject of the right of exemption because of the fact that the appellant is a manufacturer and selling its products at its own place of…
2Cases cited2 opinions
- Norris Bros. v. CommonwealthSupreme Court of Pennsylvania · 1856
- Commonwealth v. American Tobacco Co.Supreme Court of Pennsylvania · 1896
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- Commonwealth v. Harrisburg Light & Power Co.Supreme Court of Pennsylvania · 1925
- Commonwealth v. McKinley-Gregg Automobile Co.Supreme Court of Pennsylvania · 1942
- Beaver County Cooperative Association's AppealSuperior Court of Pennsylvania · 1935
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