Commonwealth v. Atlantic Refining Co.

Citations

• 69 Pa. Super. 32
• 1918 Pa. Super. LEXIS 8

Syllabus

<p>Taxation• — Mercantile tax — Station of oil company — Act of May 2, 1899, P. L. 184.</p> <p>Where a corporation engaged in the business of manufacturing petroleum products, maintains apart from its factory, a permanent distributing station, to which oil is transported from the factory, and from which it is sold at wholesale and retail and distributed by motor trucks and wagons, and at which a clerk keeps a record of sales, the corporation is liable for a mercantile tax upon the business transacted at the station.</p> <p>The goods delivered or handled through such a station do not become the subject of barter and sale until they arrive there, and for the purposes of the Act of May 2, 1899, P. L. 184, the sale is accomplished from or at the place Avhere they are so made available.</p>