Legal Opinion

Hiram Walker & Sons, Inc. v. Wagner

Supreme Court of Pennsylvania

Decided December 1, 1947No. Appeal, 6PublishedCited by 4 opinions

1Opinion of the Court

Opinion by

Mr. Justice Jones,

This is an appeal by the petitioner from an order of the Court of Common Pleas of Dauphin County dismissing an alternative writ of mandamus directed to the members of the Board of Finance and Revenue, in tbeir official capacities, to show cause why a refund of liquor floor tax, paid by the petitioning corporation, should not be granted. The facts are undisputed.

Hiram Walker & Sons, Inc., in obedience to the Spirituous and Vinous Liquor Floor - Tax Law of November 22, 1933, Special Session (1933-1934), P. L. 5, amended by the Act of December 22, 1933, Special…

2Cases cited4 opinions

  1. Commonwealth v. Overholt Co., Inc.Supreme Court of Pennsylvania · 1938
  2. Commonwealth v. CooperSupreme Court of Pennsylvania · 1923
  3. Appeal of BarrettSupreme Court of Pennsylvania · 1887
  4. Commonwealth v. Pennsylvania RailroadSuperior Court of Pennsylvania · 1926

3Cited by4 opinions

  1. United States Steel Co. v. Allegheny CountySupreme Court of Pennsylvania · 1952
  2. Commonwealth v. HallbergSuperior Court of Pennsylvania · 1951
  3. Splesniasz v. Whitehall Cement Manufacturing Co.Superior Court of Pennsylvania · 1959
  4. United States Steel Co. v. Allegheny CountySupreme Court of Pennsylvania · 1952

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