Commonwealth v. Thomas Potter, Sons & Co.
Supreme Court of Pennsylvania
Appeal, No. 104, July T., 1893, by defendants, Thomas Potter, Sons & Co., incorporated, from ordeT of C. P. No. 4, Phila. Co., March T., 1893, No. 245, making absolute rule for judgment for want of a sufficient affidavit of defence. Rule for judgment for want of sufficient affidavit of defence, on appeal from decision of mercantile appraisers.
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Appeal, No. 104, July T., 1893, by defendants, Thomas Potter, Sons & Co., incorporated, from ordeT of C. P. No. 4, Phila. Co., March T., 1893, No. 245, making absolute rule for judgment for want of a sufficient affidavit of defence. Rule for judgment for want of sufficient affidavit of defence, on appeal from decision of mercantile appraisers. The commonwealth, by George D. McCreary, treasurer of the city of Philadelphia, claimed to recover from defendants a license fee of one hundred dollars, penalty of ten per cent, amounting to ten dollars, and the city fee fcr issuing license, fifty…
1Opinion of the Court
Opinion by
Mr. Justice Williams,
It is true, as appellants contend, that a mercantile license is-a tax; but it is a tax levied on a mode of doing business and not upon persons. By the act of 1830, it was imposed only on dealers in foreign goods, wares and merchandise. The act of’ May 4, 1841, extended the tax to all dealers, whether the articles sold by them were of foreign or domestic production. The extent to which manufacturers were affected by this tax was a question that was settled by the act of 1846, by providing that sales made by a mechanic or manufacturer, of his own products, did not…
2Cases cited5 opinions
- Norris Bros. v. CommonwealthSupreme Court of Pennsylvania · 1856
- Commonwealth v. CampbellSupreme Court of Pennsylvania · 1859
- Commonwealth v. National Oil Co.Supreme Court of Pennsylvania · 1893
- Com. v. Savage Fire Brick Co.Supreme Court of Pennsylvania · 1893
- Osborn v. HolmesSupreme Court of Pennsylvania · 1848
3Cited by22 opinions
- Commonwealth v. Bailey, Banks & Biddle Co.Superior Court of Pennsylvania · 1902
- Commonwealth v. Bay State Milling Co.Supreme Court of Pennsylvania · 1933
- Commonwealth v. McKinley-Gregg Automobile Co.Supreme Court of Pennsylvania · 1942
- Commonwealth v. Pocono Mountain Ice Co.Superior Court of Pennsylvania · 1903
- Commonwealth v. RobbSuperior Court of Pennsylvania · 1900
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