Commonwealth v. Cover
Superior Court of Pennsylvania
Appeal, No. 143, Oct. T., 1905, by plaintiff, from judgment of C. P. No. 3, Phila. Co., March' T., 1905, No. 3703, on verdict for plaintiff in case of Commonwealth v. Thomas Cover, Loring A- Cover and Henry E. Drayton, trading as Cover & Drayton. Case stated to determine liability for collateral tax. The facts are stated in the opinion of the Superior Court. Error assigned was in entering judgment, for plaintiff for $161.50 only.
1Opinion of the Court
Opinion by
Moeeison, J.,
This was a case stated in the court below wherein the commonwealth claimed judgment for mercantile license tax for $452.26. The court below entered judgment for $161.50 and thereupon the commonwealth appealed.
From the case stated we learn that the defendants operate tanneries in Virginia and West Virginia, where they tan raw hides and manufacture them into leather, and each hide when thus tanned is cut from front to back in two equal pieces of leather known as sides. This leather is shipped to the defendants’ place of business at Third and Callowhill streets,…
2Cases cited9 opinions
- Commonwealth v. Bailey, Banks & Biddle Co.Superior Court of Pennsylvania · 1902
- Commonwealth v. Northern Elec. L. & P. Co., Pennsylvania Court of Common Pleas, Dauphin County1891
- Commonwealth v. Thomas Potter, Sons & Co.Supreme Court of Pennsylvania · 1894
- Academy of Fine Arts v. Philadelphia CountySupreme Court of Pennsylvania · 1854
- Commonwealth v. GormlySupreme Court of Pennsylvania · 1896
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Commonwealth v. Bay State Milling Co.Supreme Court of Pennsylvania · 1933
- Pittsburg Brewers' & Bottlers' Supply Company's Mercantile TaxSuperior Court of Pennsylvania · 1909
- Mount Oliver Borough v. First German Evangelical Lutheran St. Paul's CongregationSuperior Court of Pennsylvania · 1912
- Commonwealth v. Hardes Lumber Corp., Pennsylvania Court of Common Pleas, Dauphin County1961
- Commonwealth v. Tetley Tea Co., Pennsylvania Court of Common Pleas, Dauphin County1966
3 more not listed; retrieve them via the Exa API.