Commonwealth v. Consolidated Dressed Beef Co.
Supreme Court of Pennsylvania
Appeal, No. 87, Jan. T., 1914, by defendant, from judgment of C. P. No. 4, Philadelphia. Co., March T., 1913, No. 4871, for plaintiff, on case stated to determine defendant’s liability to pay mercantile license tax in case of Commonwealth of Pennsylvania v. Consolidated Dressed Beef Company. Appeal from assessment of the Board of Mercantile Appraisers for the County of Philadelphia.
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Appeal, No. 87, Jan. T., 1914, by defendant, from judgment of C. P. No. 4, Philadelphia. Co., March T., 1913, No. 4871, for plaintiff, on case stated to determine defendant’s liability to pay mercantile license tax in case of Commonwealth of Pennsylvania v. Consolidated Dressed Beef Company. Appeal from assessment of the Board of Mercantile Appraisers for the County of Philadelphia. From the record it appeared that case was heard in the court below on a case stated which was as follows: "1. It is hereby agreed by the parties to the above proceeding that the following case be stated for the…
1Opinion of the Court
Opinion by
Mr. Justice Potteb,
This is an appeal from the assessment of a mercantile license tax. From the facts as set forth in the case stated for the decision of the court below, it appears that the defendant is engaged in the business of purchasing cattle, slaughtering them, and selling the beef and other products obtained from the slaughtered animals. The sales are made only to dealers in, and vendors of the beef and other products. The court below held that under the facts as stated, the defendant was properly assessed for a mercantile license tax, and is liable for the payment thereof,…
2Cited by13 opinions
- Armour and Co. v. PittsburghSupreme Court of Pennsylvania · 1949
- Commonwealth v. Weiland Packing Co.Supreme Court of Pennsylvania · 1928
- Rieck-McJunkin Dairy Co. v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1949
- Commonwealth v. Lowry-Rodgers Co.Supreme Court of Pennsylvania · 1924
- Perdue Foods, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
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