Commonwealth v. Thorne, Neal & Co.
Superior Court of Pennsylvania
Appeal, No. 222, Oct. T., 1918, by defendant, from judgment of C. P. No. 2, Philadelphia Co., March T., 1916, No. 4832, for the Commonwealth on appeal from assessment for mercantile tax in case of Commonwealth v. Thorne, Neal & Company, Incorporated. Appeal from assessment of mercantile tax. Before Wessel, J. The facts are stated in the opinion of the Superior Court. Error assigned was in entering judgment for the Commonwealth for $1,253.50.
1Opinion of the Court
Opinion by
Kephart, J.,
The question presented by this appeal relates solely to whether the appellant conducted its business during the year 1916, so as to make it liable to the State as a wholesale vender for a mercantile tax “for the whole volume of its business” on its gross sales. Prior to 1916 the appellant regularly filed its reports with the auditor-general accounting for all its gross business, and no distinction was then attempted in any of its activities. For the year 1916 it was assessed a tax by the mercantile appraisers of Philadelphia on an appraised gross business. This action…
2Cases cited4 opinions
- Norris Bros. v. CommonwealthSupreme Court of Pennsylvania · 1856
- Commonwealth v. Consolidated Dressed Beef Co.Supreme Court of Pennsylvania · 1914
- Commercial Credit Co. v. Girard National BankSupreme Court of Pennsylvania · 1914
- Ex parte FlannagansDistrict Court, E.D. Virginia · 1875
3Cited by2 opinions
- Baer's AppealSuperior Court of Pennsylvania · 1923
- Welch Grape Juice Co. v. Frankford Grocery Co., Pennsylvania Court of Common Pleas, Philadelphia County1939