Commonwealth v. Philadelphia Auction Co.

Citations

• 51 Pa. Super. 166
• 1912 Pa. Super. LEXIS 197

Syllabus

<p>Taxation — Auctioneers—License tax — Acts of May 15,1850, P. L. 772, June 26,1873, P. L. (1874) SS2, June 7, 1901, P. L. 534, and May 7, 1907, P. L. 175.</p> <p>1. Under the Act of June 26, 1873, P. L. (1874) 332, -which provides that “auctioneers shall be rated with merchandise brokers” and “shall pay, in the same manner as brokers, a license tax similar to that paid by brokers, and no other,” the license tax to be paid by auctioneers is to be determined according to the rules of law applicable to brokers at the time the tax is levied.</p> <p>2. The Act of June 26, 1873, P. L. (1874) 332, was not intended to nor did it continue in effect the Act of May 15,1850, P. L. 772, imposing a license tax on brokers of three per cent on their annual receipts, after the latter act was repealed by the Act of May 7,1907, P. L. 175.</p>