Commonwealth v. Pennsylvania Heat & Power Co.

Opinion by

Mb,. Justice Schaffer,

A case stated presents the question for decision on this appeal which is, whether defendant must pay the mercantile license tax imposed by the Act of May 2, 1899, P. L. 184, as amended by the Act of May .10, 1929, P. L. 1709, 72 PS Sec. 2621. Defendant sells and installs oil burners and their necessary parts and accessories. Its position is that, on those sales where the burners are installed, no liability for the tax arises under our decision in Commonwealth v. Lutz, 284 Pa. 184, 130 A. 410.

The case stated sets forth that appellant is engaged in the sale…