Commonwealth v. Samuel W. Black Co.

Citations

• 34 Pa. Super. 431
• 1907 Pa. Super. LEXIS 152

Syllabus

<p>Taxation — Mercantile tax — Corporation—Beal 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>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>The Act of April 14, 1905, P. L. 161, does not violate section 3 of article III of the constitution, relating to the title of statutes, nor section 6 of article III of the constitution relating to amendments.</p> <p>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>