Commonwealth v. Samuel Black Co.

Citations

• 223 Pa. 74
• 72 A. 261
• 1909 Pa. LEXIS 478

Syllabus

<p>Taxation — Mercantile tax — Corporation—Real estate broker — Acts of May 15, 1850, P. L. 772, June 7, 1901, P. L. 534, and April 14, 1905, P. L. 161 — Constitutional law — Statutes—Amendments.</p> <p>1. Under the Act of April 14,1905, P. L. 161, a corporation engaged in the business of a real estate broker must pay a license tax or fee to the commonwealth.</p> <p>2. The Act of April 14,1905, P. L. 161, does not violate sec. 3 of art. Ill of the constitution, relating to the title of statutes, nor sec. 6 of art. Ill of the constitution, relating to amendments.</p> <p>3. The act of April 14,1905, applies an established system of procedure to a new class of cases by a general reference to existing laws.</p>