Commonwealth v. Robb

Citations

• 14 Pa. Super. 597
• 1900 Pa. Super. LEXIS 91

Syllabus

<p>Mercantile tax — Act of 1899 — Effect of repealing clause on existing proceedings.</p> <p>The Act of May 2, 1899, P. L. 184, by its repealing clause, did not stop proceedings already commenced under the then existing laws determining liability for mercantile tax.</p> <p>Mercantile tax — Dealer operating in county.</p> <p>A person engaged in the purchase of hay either baled or unbaled whioh he sells baled to consumers, storing and baling in barns within Tioga county, is a dealer within the meaning of the Act of April 22, 1846, P. L. 486, and he is liable to appraisement in the county where he receives and stores his hay and delivers the subject of sale to the common carriers.</p>