Pittsburg Brewers' & Bottlers' Supply Company's Mercantile Tax

Citations

• 38 Pa. Super. 121
• 1909 Pa. Super. LEXIS 99

Syllabus

<p>Taxation — Mercantile tax — Appeals—Certiorari.</p> <p>1. The Act of May 2, 1899, P. L. 184, entitled, “An act to provide revenue by imposing a mercantile license tax on venders of or dealers in goods, wares, and merchandise, and providing for the collection of said tax,” gives no right of appeal from the decision of the common pleas, and as the act does not impose a tax on the property, but upon the business of vending merchandise, the Act of June 26, 1901, P. L. 601, does not apply. The Supreme Court may, however, review the proceedings when brought up on certiorari.</p> <p>2. Where in such a case the record shows that the matter in dispute, and for determination by the common pleas, was not the volume of the business done, but its classification, and it appears that the common pleas made a mistake in law as to classification, the appellate court may, on certiorari, correct the error.</p> <p>Taxation — Mercantile tax — Wholesale and retail venders — Dealers.</p> <p>3. One who carries on a business of selling goods, wares and merchandise manufactured by him at a store or warehouse, apart from his manufactory, is such a vender or dealer as is liable to taxation upon the volume of his business done by him at such store or warehouse, while one who keeps a store or warehouse at his own shop or manufactory for the purpose of vending his own manufactures exclusively, is not.</p> <p>4. It is not true as a general proposition that venders of or dealers in goods, wares and merchandise must necessarily mean those, and those only, who carry on the business of selling things previously purchased, in the same form and condition, and not in the form or condition to which they have been changed after passing through some process.</p> <p>5. A brewers’ supply company which sells malt, hops, isinglass, bottles and corks to brewers, bottlers and wholesale liquor dealers, who use these articles in carrying on their business, is, as to such business, a wholesale vender within the me