Baer's Appeal

Opinion by

Linn, J.,

Appellant denies liability for the state mercantile tax imposed pursuant to the Act of May 2, 1899, P. L. 184. It is a revenue act imposing an annual tax of $3 on each wholesale vendor of goods, wares and merchandise, and “y2 mill additional on each dollar of the whole volume, gross, of business transacted annually,” ascertained pursuant to the provisions of the act. The case was tried below on agreed facts.

Appellant was a wholesale lumber dealer in Reading, Pa., where he resided and maintained his place of business. He dealt in (1) lumber shipped from other states into…