Commonwealth v. Abbotts Alderney Dairies

Citations

• 62 Pa. Super. 451
• 1916 Pa. Super. LEXIS 448

Syllabus

<p>Mercantile tax — Dairy company — Sales of milk through drivers— Act of May 1899, P. L. Í8k-</p> <p>A dairy company engaged in tbe manufacture of butter and cbeese and in the purchase and sale of milk and cream, is liable to the mercantile license tax as a retail vendor where it appears that it loads its products on wagons at its permanent place of business, and that the drivers of such wagons have routes or lists of customers and deliver milk, cream, butter and cheese to the customers at their houses, keeping accounts and collecting and remitting the proceeds thereof to their employer.</p> <p>Where such a company appeals from the Board of Mercantile Appraisers but on the appeal does not raise the question of its right of exemption because it is a manufacturer and sells its products at its own place of business, the appellate court will not consider such question on an appeal from the order of the Common Pleas sustaining the decision of the mercantile appraisers.</p>