Union League v. Ransley

Citations

• 39 Pa. Super. 514
• 1909 Pa. Super. LEXIS 522

Syllabus

<p>Taxation — Mercantile tax — Clubs—Sale of cigars — Restaurant—Pool room — Acts of May 2, 1899, P. L. 184, April 25, 1907, P. L. 117, and May 25, 1907, P. L. 244.</p> <p>Asocial club is not required under the Act of May 2,1899, P. L. 184, to pay a mercantile tax, as vendor of goods, wares and merchandise, be-causes it purchases cigars and distributes them among its members in the manner customary in such clubs; nor is it required to pay a tax under the Act of April 25, 1907, P. L. 117, because it carries on a restaurant; nor to pay a tax under the Act of May 25,1907, P. L. 244, as a keeper of a billiard or pool room for purposes of profit.</p>