Commonwealth v. Crew Levick Co.

Citations

• 256 Pa. 508
• 100 A. 952
• 1917 Pa. LEXIS 647

Syllabus

<p>Taxation — Mercantile license tax — Act of May 2, 1899, P. L. 181f —Validity—Regulation of foreign commerce — United States Constitution, Article I, Sections 8 and 10.</p> <p>The Act of May 2, 1899, P. L. 184, providing that “every wholesale vendor of, or wholesale dealer in, goods, wares and merchandise shall pay an annual mercantile license tax of three dollars and .......% mill additional on every dollar of the whole volume gross of the business transacted annually,” is not invalid as levying a tax on or regulating foreign commerce, since the tax is not assessed upon sales made by a local dealer to purchasers in foreign countries; and an assessment upon the entire volume of business of the local dealer, including the portion represented by shipments to foreign countries, is proper.</p>