Commonwealth v. My Pop's Root Beer Co.

Flood, J.,

On May 25, 1946, Dad’s Root Beer Company (which later changed its name to My Pop’s Root Beer Company) executed a mortgage to The Pennsylvania Company in the amount of $30,000 upon its buildings, machinery and equipment. The mortgage was recorded June 24, 1946. On June 1, 1947, the Act of May 14, 1947, P. L. 249, 72 PS §3405.1 — 3405.17, imposing a tax on soft drinks, *387went into effect. On August 20, 1948, a tax claim in the sum of $102,575.32 was settled against the Root Beer Company for unpaid soft drink taxes bottled by the Root Beer Company during the period from June 1947 to July…