Commonwealth v. Crum Lynne Iron & Steel Co.

Citations

• 27 Pa. Super. 508
• 1905 Pa. Super. LEXIS 91

Syllabus

<p>Practice, C. P. — Appeals—Hearing on merits- — Jurisdiction.</p> <p>Apart from the question of jurisdiction, matters merely in abatement or suspension of the action, or in denial of status as a suitor, or of obligation to appear, must be presented before the cause of action, on the one hand, or the defense on the other, is introduced, and objections resting on such matters are waived by any step taken for the determination of the cause on the.merits.</p> <p>On an appeal from a tax assessment the plaintiff cannot object that the appeal was not taken in time, where such objection is not raised until after the plaintiff has filed a statement of claim and taken a rule for judgment for want of<a sufficient affidavit of defense.</p> <p>. Taxation — Mercantile tax — Manufacturers.</p> <p>A manufacturer who sells nothing but his own products, and these only at the place of manufacture, is not liable for the mercantile tax.</p>