Commonwealth v. Atlantic Refining Co.
Citations
- 74 Pa. Super. 393
- 1920 Pa. Super. LEXIS 160
Syllabus
<p>Taxation — Mercantile tax — Station of oil company — Act of May 2, 1899, P. L. 18k.</p> <p>Where a corporation, engaged in the business of manufacturing petroleum products, maintains, apart from its factory, permanent distributing stations, 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, the corporation is liable for a mercantile tax upon the business transacted at such stations.</p> <p>The storage tanks were used as stores or warehouses apart from the factory, for the purpose of vending goods, and the sales of oil, which was withdrawn from the storage tanks and sold by the agents of the corporation from the tank wagons, must be held to be sales from the source of supply.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that storage tanks used to hold oil that was subsequently distributed to customers through the company’s delivery trucks constituted “warehouses” for purposes of mercantile license taxes
Source: CourtListener parenthetical corpus (CC0).
Judges: Head, Henderson, Keller, Linn, Porter, Trexler
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