Pittsburg Brewers' & Bottlers' Supply Company's Mercantile Tax
Superior Court of Pennsylvania
Appeal, No. 77, April T., 1908, by the Commonwealth, from order of C. P. No. 2, Allegheny Co., Oct. T., 1907, No. 3, sustaining an appeal from mercantile tax assessment In re Pittsburg Brewers’ & Bottlers’ Supply Company’s Mercantile Tax. Appeal from mercantile tax assessment. Before Frazer, P. J. The facts are stated in the opinion of the Superior Court. Error assigned was in sustaining the appeal.
1Opinion of the Court
Opinion by
Rice, P. J.,
The Pittsburg Brewers’ and Bottlers’ Supply Company presented its petition to the common pleas, averring that the mercantile appraiser had assessed it with a mercantile license tax on the basis of its having done a retail business to the amount of $150,000 and a wholesale business to the amount of $54,000; that an appeal from the assessment was taken to and heard by the mercantile appraiser and the county treasurer, sitting as an appeal board, but they made no change in the rating; that the petitioner was dissatisfied with the rating so made; and concluding with the…
2Cases cited18 opinions
- Knisely v. CotterelSupreme Court of Pennsylvania · 1900
- Norris Bros. v. CommonwealthSupreme Court of Pennsylvania · 1856
- Schmuck v. HartmanSupreme Court of Pennsylvania · 1908
- Commonwealth v. Bailey, Banks & Biddle Co.Superior Court of Pennsylvania · 1902
- Gemas's LicenseSupreme Court of Pennsylvania · 1895
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3Cited by7 opinions
- Commonwealth v. Lowry-Rodgers Co.Supreme Court of Pennsylvania · 1924
- Phipps v. KirkSupreme Court of Pennsylvania · 1939
- Commonwealth v. Bay State Milling Co.Supreme Court of Pennsylvania · 1933
- Atlantic Refining Co. v. Van ValkenburgSupreme Court of Pennsylvania · 1920
- Koolvent Aluminum Awning Co. v. PittsburghSuperior Court of Pennsylvania · 1958
2 more not listed; retrieve them via the Exa API.