Mercantile License Tax An Inquiry is It Constitutional Who Are Liable How
Mercantile License Tax An Inquiry is It Constitutional Who Are Liable How
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In our eReader you can find the full English version of the book. Read Mercantile License Tax An Inquiry is It Constitutional Who Are Liable How Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Mercantile License Tax An Inquiry is It Constitutional Who Are Liable How
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Norris Brothers vs. The Commonwealth, 27 Penn- sylvania State Reports, 494, was decided in 1856. This was an action brought at the suit of the Common- wealth to recover the amount of a mercantile tax, im- posed upon the makers of locomotives. It was held that they were not liable. "A dealer, " says Justice Black, "in the popular, and therefore in the statutory, (69) sense of the word, is not one who buys to keep, or makes to sell, but one who buys to sell again. He stands intermediately between... the producer and the consumer, and depends for his profit, not upon the labor he bestows upon his commodities, but upon the skill and foresight with which he watches the market. . . . The meaning of the statute is perfectly clear. The Legislature understood the words it was using. A tax was laid upon dealers, that is upon those who should buy to sell. This, of course, did not include persons who sold the wares manufactured by themselves. " The Commonwealth vs. Campbell, 33 Pennsylvania State Reports, 380, followed in 1859.
What to read after Mercantile License Tax An Inquiry is It Constitutional Who Are Liable How?
You can find similar books in the "Read Also" column, or choose other free books by Ray W Jones to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Norris Brothers vs. The Commonwealth, 27 Penn- sylvania State Reports, 494, was decided in 1856. This was an action brought at the suit of the Common- wealth to recover the amount of a mercantile tax, im- posed upon the makers of locomotives. It was held that they were not liable. "A dealer, " says Justice Black, "in the popular, and therefore in the statutory, (69) sense of the word, is not one who buys to keep, or makes to sell, but one who buys to sell again. He stands intermediately between... the producer and the consumer, and depends for his profit, not upon the labor he bestows upon his commodities, but upon the skill and foresight with which he watches the market. . . . The meaning of the statute is perfectly clear. The Legislature understood the words it was using. A tax was laid upon dealers, that is upon those who should buy to sell. This, of course, did not include persons who sold the wares manufactured by themselves. " The Commonwealth vs. Campbell, 33 Pennsylvania State Reports, 380, followed in 1859.
What to read after Mercantile License Tax An Inquiry is It Constitutional Who Are Liable How?
You can find similar books in the "Read Also" column, or choose other free books by Ray W Jones to read onlineMoreLess
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