Commonwealth v. Pocono Mountain Ice Co.

Citations

• 23 Pa. Super. 267
• 1903 Pa. Super. LEXIS 51

Syllabus

<p>Taxation — Mercantile tax — Ice company — Act of May 2, 1899, P. L. 184.</p> <p>The Act of May 2, 1899, P. L. 184, was intended to deal only with mercantile pursuits.</p> <p>A corporation owning a large body of land and water and engaged in the business of taking natural ice from its own lake, storing the same in its own warehouses upon the margin thereof, and selling such ice to such persons as order it in carload lots, is not liable for the mercantile license tax imposed by the Act of May 2, 1899, P. L. 184.</p>