Commonwealth v. Williamson

Citations

• 48 Pa. Super. 561
• 1912 Pa. Super. LEXIS 411

Syllabus

<p>Taxation — Mercantile license tax — Dealer—Act of May 2, 1899, p. l. m.</p> <p>Where, a person takes ordinary city water, subjects it to processes which involve the use of a large and expensive plant, converts it into steam so as to eliminate all impurities and vegetable gases, and then reconverts the steam into water and bottles and sells it from his plant, without the intervention of any store or warehouse apart from the plant, such a person cannot be assessed for a mercantile license tax as a vendor or dealer under the Act of May 2, 1899, P. L. 184.</p>