N. TILLI & SONS, INC. v. Commonwealth

Opinion by

Mr. Justice Cohen,

The Board of Finance and Revenue sustained an assessment imposed upon the defendant by the Bureau of Investigation and Collections of the Department of Revenue. The. assessment represented a tax in the amount of $2,118.48 against the defendant for cigarettes stolen from it to which the indicia of tax (stamps) had not been attached. After proceedings before the lower court judgment was entered for the Commonwealth. We affirm on the following excerpts from the lower court’s opinion:

“The Pennsylvania Cigarette Tax Act provides in section 201 (72 P.S. §3168.201), in…