Commonwealth v. Miller

Opinion by

Mr. Justice Drew,

The sole question presented by this appeal is whether the appellant, a licensed optometrist, is a retail dealer within the meaning of the Mercantile License Tax Act of May 2, 1899, P. L. 184, as amended, to the extent that he' sells glasses which he purchases from optical laboratories. Upon competent evidence, the learned court below found that appellant purchases the glasses he prescribes for his patients from manufacturing opticians, that he adds their cost in his bill for professional services, and that his total charge includes a profit on the glasses thus…