Commonwealth v. Eynon-Evans Manufacturing Co.

Citations

• 48 Pa. Super. 474
• 1912 Pa. Super. LEXIS 394

Syllabus

<p>Taxation — Mercantile license tax — Manufacturing corporation store dr warehouse — Act of May 0, 1899, P. L. 181¡..</p> <p>A corporation engaged in manufacturing brass ware, and selling only its own products, is not liable to pay a mercantile license tax as a wholesale vendor where its manufactory is on one side of the street, and immediately across the street is its office where its bookkeeping is carried on and all sales and contracts are made, and its warehouse is a short distance away where no sales are made or negotiated.</p>