Commonwealth v. American Tobacco Co.

Citations

• 173 Pa. 531
• 34 A. 223
• 1896 Pa. LEXIS 738

Syllabus

<p>Taxation — Mercantile tax — Foreign corporation.</p> <p>A foreign corporation having no factory, store, office or other place of business in the state of Pennsylvania, and whose sales are made through agents or traveling salesmen soliciting orders and transmitting them to the office of the company, is not liable to be assessed with a mercantile tax as a dealer doing business in this state; and it may treat the assessment as a nullity, and defend a suit brought for such tax, notwithstanding it has taken no appeal from the assessment.</p>