Commonwealth v. Cover

Citations

• 215 Pa. 556
• 64 A. 686
• 1906 Pa. LEXIS 847

Syllabus

<p>Taxation — Mercantile tax — Manufacturers—Tanners—Exemption.</p> <p>Where a tanner concedes that he manufactures leather in Virginia, and sells it in a store in Pennsylvania, the commonwealth has a prima facie right to the mercantile tax upon the whole volume of the business, and the burden of showing that any portion of the sales is exempt, rests upon the tanner. The fact that the leather is cut in the store into various sizes and pieces, but not manufactured into any complete article, does not exempt from taxation the leather thus treated, on the ground that it was manufactured into articles for sale.</p>