Commonwealth v. Robb
Superior Court of Pennsylvania
Appeal, No. 18, Feb. T., 1900, by defendant in suit of Commonwealth of Pennsylvania against James L. Robb, from judgment of C. P. Tioga Co., Sept. T„ 1899, No. 3½ dismissing appeal of defendant from assessment as a dealer in merchandise. Opinion by Orlady, J. Appeal from decision of mercantile appraiser assessing appellant $40.00 as a hay dealer.
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Appeal, No. 18, Feb. T., 1900, by defendant in suit of Commonwealth of Pennsylvania against James L. Robb, from judgment of C. P. Tioga Co., Sept. T„ 1899, No. 3½ dismissing appeal of defendant from assessment as a dealer in merchandise. Opinion by Orlady, J. Appeal from decision of mercantile appraiser assessing appellant $40.00 as a hay dealer. The following facts appear from the opinion of the court below: It was admitted at the hearing that defendant bought and sold hay, grain and straw during the year 1898, the sales amounting in value to $50,000. The assessment appealed from was based…
1Opinion of the Court
Opinion by
Oblady, J.,
The defendant appealed to the court of common pleas from the decision of the mercantile appraiser of Tioga county, who classed and appraised him as a dealer in hay, straw'and grain, and assessed him with a mercantile license tax of $40.00. After a full hearing by the court below the appeal was dismissed and the record is brought before this court for review.
The appellant contends that he is not a dealer in any manufactured article, and does not make any sales in the county of Tioga within the purview of any act of assembly imposing a mercantilé license tax ; and further…
2Cases cited6 opinions
- Norris Bros. v. CommonwealthSupreme Court of Pennsylvania · 1856
- Commonwealth v. Thomas Potter, Sons & Co.Supreme Court of Pennsylvania · 1894
- Commonwealth v. GormlySupreme Court of Pennsylvania · 1896
- Commonwealth v. CampbellSupreme Court of Pennsylvania · 1859
- Hickory Tree RoadSupreme Court of Pennsylvania · 1862
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Bradford County v. BeardsleySuperior Court of Pennsylvania · 1915
- Commonwealth v. CoverSuperior Court of Pennsylvania · 1905
- Commonwealth Ex Rel. Margiotti v. OrtweinSuperior Court of Pennsylvania · 1938
- Keystone State Building & Loan Ass'n v. ButterfieldSuperior Court of Pennsylvania · 1920
- Commonwealth v. VetterleinSuperior Court of Pennsylvania · 1905
6 more not listed; retrieve them via the Exa API.