Atlantic Refining Co. v. Van Valkenburg
Supreme Court of Pennsylvania
Appeal, No. 287, Jan. T., 1919, by plaintiff, from decree of C. P. No. 3, Phila. Co., March T., 1918, No. 5727, for defendants in case of the Atlantic Kefining Company v. F. A. Van Valkenburg, William E. Finlay, Edward A. Devlin, James A. Carey and John J. Crout, Board of Mercantile Appraisers for the County of Philadelphia. Bill in equity for an injunction to restrain the assessment and collection of a mercantile tax.
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Appeal, No. 287, Jan. T., 1919, by plaintiff, from decree of C. P. No. 3, Phila. Co., March T., 1918, No. 5727, for defendants in case of the Atlantic Kefining Company v. F. A. Van Valkenburg, William E. Finlay, Edward A. Devlin, James A. Carey and John J. Crout, Board of Mercantile Appraisers for the County of Philadelphia. Bill in equity for an injunction to restrain the assessment and collection of a mercantile tax. Before McMichael, P. J. The court entered a decree on demurrer for defendants. Plaintiff appealed. Error assigned was the decree of the court.
1Opinion of the Court
Opinion bt
Mr. Justice Moschzisker,
Plaintiff corporation filed a bill in equity to restrain the collection of a mercantile tax assessed against it by the defendant appraisers, for the year 1917; the court below, on the authority of Com. v. Atlantic Refining Co., 69 Pa. Superior Ct. 32, entered judgment for defendants upon demurrer, and this appeal followed.
The averments of the bill show that defendants compose the Board of Mercantile Appraisers for the County of Philadelphia; that plaintiff is a Pennsylvania corporation engaged in refining oil and manufacturing certain *459products thereof; that…
2Cases cited10 opinions
- Knisely v. CotterelSupreme Court of Pennsylvania · 1900
- Commonwealth v. Thomas Potter, Sons & Co.Supreme Court of Pennsylvania · 1894
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- Commonwealth v. Abbotts Alderney DairiesSuperior Court of Pennsylvania · 1916
- Commonwealth v. American Tobacco Co.Supreme Court of Pennsylvania · 1896
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- In re Mercantile License Tax of Pittsburgh Coal Co.Superior Court of Pennsylvania · 1921
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