Commonwealth. v. Clark

Opinion by

Mr. Chief Justice Schaffer,

Appellee is in the meat packing business. He contends, and the court below sustained his position, that he is not liable for a mercantile license tax upon that part of his business which involves the division of the carcasses of animals and putting them in cold storage rooms for subsequent sale to butchers and others. It is argued in his behalf that placing them in cold storage rooms is “processing and curing” meat.

The Mercantile License Act of May 2, 1899, P. L. 184, as amended by the Act of July 10, 1941, P. L. 358, 72 PS Supplement Sec. 2622, provides…