Commonwealth v. Vetterlein

Citations

• 29 Pa. Super. 294
• 1905 Pa. Super. LEXIS 320

Syllabus

<p>Taxation — Mercantile taxes — Manufacturers—Stores and warehouses — Acts of April 22, 1846, P. L: 486, February 27,1868, P. L. 43 and May 2, 1899, P. L. 184.</p> <p>In a suit against a manufacturer of cigars and smoking tobacco it appeared that the defendant had a six-story building in Philadelphia, the cellar of which was used for preparing tobacco, the front of the first floor for the office, and the rear for stamping, shipping, and the second story for stock. The third and fourth were used by the cigar makers, the fifth by the strippers, and the sixth by the packers. He had no counters or show cases for the display of goods. The sales made directly to customers who came to the factory were comparatively few. The rest were made upon orders mailed to the Philadelphia office by his customers, or by his traveling salesmen. He also had a cigar factory at Souderton, Montgomery county, to which, he sent from his Philadelphia factory all the leaf tobacco that it used. He made no sales there except occasionally a box of cigars to a neighbor. The books of the entire business were kept at the Philadelphia factory, and all mail orders were received and the filling of them was directed from there. Some of the cigars manufactured at Souderton were sent from there direct to his customers upon the orders received by him at the Philadelphia place of business. The rest were brought to the Philadelphia factory, and were mingled and sold with the cigars made at that factory. The defendants sold no cigars or smoking tobacco, and carried on no business at either of these places, except as stated. Held, that the maintenance of a place in the Philadelphia factory for the purpose of selling the goods manufactured there as well as those of the same kind manufactured at the Souderton factory exclusively, and carrying on the business in the manner described, were such compliance with the provisions of the act of 1846 as exempted the defendant from liability under that act to a mercantile