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Mercantile License Tax; An Inquiry; Is It Constitutional? Who Are Liable ...
Ray W. Jones
No preview available - 2015
The Mercantile License Tax; An Inquiry; Is It Constitutional? Who Are Liable ...
Ray W. Jones
No preview available - 2017
Act of April affidavit amount annual annual sales annual tax answer appeal appoint assessment attempted Auditor authority blank burden business transacted cities citizens classification collected common pleas Commonwealth of Pennsylvania constable Constitution contain corporate county treasurer court of common decision defence duty effect engaged exceed fifty follows give gross hear held imposed Justice legislation Legislature less levied manufacturer manufacturer or mechanic matter meaning mercantile appraiser mercantile license tax mercantile tax merchant mill municipal necessary notice occupation owner paid Pamphlet Laws penalty Pennsylvania State Reports person Philadelphia prepared prescribed produce proper provides question refusal regard relating remedy required to pay retail sell sold suit Supreme Court taken taxation Term thousand dollars tion treasurer and mercantile uniform vender or dealer ward wares and merchandise wholesale
Page 32 - An unconstitutional act is not a law; it confers no rights ; it imposes no duties ; it affords no protection ; it creates no office ; it is, in legal contemplation, as inoperative as though it had never been passed.
Page 25 - ... each retail vender of or retail dealer in goods, wares and merchandise shall pay an annual mercantile license tax of two dollars, and all persons so engaged shall pay one mill additional on each dollars of the whole volume gross of business transacted annually.
Page 35 - Pennsylvania, which constitutional provision provides that 'the general assembly shall not pass any local or special law . . . regulating the affairs of counties, cities, townships, wards, boroughs, or school districts...
Page 69 - in the popular, and therefore in the statutory, sense of the word, is not one who buys to keep, or makes to sell, but one who buys to sell again.
Page 64 - The vain titles of the victories of Justinian are crumbled into dust ; but the name of the legislator is inscribed on a fair and everlasting monument. Under his reign, and by his care, the civil jurisprudence was digested in the immortal works of the CODE, the PANDECTS, and the...
Page 101 - ... according to such sum as, in his best judgment, he believes to be correct. He shall also leave a written or printed notice, to be prepared and furnished by the Auditor General, specifying the amount of the license money to be paid by such person to the Commonwealth, and also when and where an appeal will be held as required by law.
Page 38 - That for the purposes of legislation, regulating their municipal affairs, the exercise of certain corporate powers and having respect to the number, character, powers and duties of certain officers thereof, the cities now in existence and those to be hereafter created In this Commonwealth, shall be divided into three classes.
Page 11 - Section 2. And it is provided that all persons who shall sell to dealers in or venders of goods, wares and merchandise, and to no other person or persons, shall be taken under the provisions of this act [to] be wholesalers; and all other venders of or dealers in goods, wares and merchandise shall be retailers, and shall pay an annual license tax as provided in this act for retailers.
Page 89 - General as hereinbefore provided. It shall be the further duty of the mercantile appraisers, after mailing the blank as hereinbefore provided, in the several cities and counties of this State, personally to visit the store, or other place of business, of every vender of or dealer in goods, wares and merchandise, and, at the time of such visit, to require each...