Commonwealth v. Gormly

Citations

• 173 Pa. 586
• 34 A. 282
• 1896 Pa. LEXIS 747

Syllabus

<p>[Marked to be reported.]</p> <p>Taxation — Mercantile license tax — Dealer—Fkmiber. A plumber who buys valves, radiators, boilers, pipes and plumbers’ supplies, and cuts and fits them together in the shape of steam and water ““”heating apparatus and bath tubs which he puts in buildings, and has no store or other place at which he does business as a buyer and seller, and has no other place of business than his workshop, and gets paid by charging for his labor and the cost of the material which he buys with a commission on the cost, is not a “ dealer in goods, wares, and merchandise” within the meaning of the laws which impose a mercantile license tax.</p>