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" 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... "
Mercantile License Tax; an Inquiry; Is it Constitutional?: Who are Liable ... - Page 11
by Ray W. Jones - 1900 - 112 pages
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Bulletin, Issues 191-200

Pennsylvania. Dept. of Agriculture - 1910 - 956 pages
...persons, shall be taken, under the provisions of this Act, to be wholesalers; and all other vendors 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." The constitutionality of this Act was contested...
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Report and Official Opinions of the Attorney General of Pennsylvania for the ...

Pennsylvania. Office of the Attorney General - 1911 - 480 pages
...follows: • "All persons who shall sell to dealers in or venders of goods, wares and merchandise, and lo no other person or persons, shall be taken under the...goods, wares and merchandise shall be retailers." . The Act provides that "each retail vendor or retail dealer in goods, wares and merchandise shall...
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The Law of Taxation in Pennsylvania: To which is Added the Act of ..., Volume 2

Frank Marshall Eastman - 1909 - 552 pages
...thousand dollars worth, gross, of goods so sold. 0 § 1117. Definition of "wholesalers" and "retailers." And it is provided that all persons who shall sell...license tax as provided in this act for retailers. 7 The Act of May 2, 1899, imposes the tax on the same classes of persons, and no others, which were...
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Annual Report of the Pennsylvania Department of ..., Volume 15, Part 1909

Pennsylvania. Department of Agriculture - 1910 - 876 pages
...persons, shall be taken, under the provisions of this Act, to be wholesalers; and all other vendors of or dealers in goods, wares and merchandise shall...license tax as provided in this Act for retailers." The constitutionality of this Act was contested upon the ground of its lack of uniformity upon the...
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Annual Report of the Pennsylvania Department of ..., Volume 15, Part 1909

Pennsylvania. Department of Agriculture - 1910 - 870 pages
...persons, shall be taken, under the provisions of this Act, to be wholesalers ; and all other vendors 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." The constitutionality of this Act was contested...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 245

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1918 - 822 pages
...receipts. Plaintiff in error protested against the assessment of so much of the tax as was based upon the the whole volume, gross, of business transacted annually....license tax as provided in this act for retailers." Opinion of the Court. 245 US gross receipts from merchandise shipped to foreign countries. The Court...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 245

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1918 - 820 pages
...receipts. Plaintiff in error protested against the assessment of so much of the tax as was based upon the the whole volume, gross, of business transacted annually....retailers, and shall pay an annual license tax as proTided in this act for retailers." Opinion of the Court. 245 US gross receipts from merchandise shipped...
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United States Supreme Court Reports, Volume 62

United States. Supreme Court - 1918 - 1214 pages
...goods, wares or merchandise at any exchange or board of trade shall pay a mercantile li! cense tax of 25 cents on each thousand dollars' worth, gross, of goods...license tax as provided in this act for retailers." 297 1917. SUPREME COURT OF THE UNITED STATES. OCT. TKBM, illation of foreign commerce and also was...
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Supreme Court Reporter, Volume 38

United States. Supreme Court - 1918 - 636 pages
...merchandise at any exchange or board of trade shall pay a mercantile license tax of twenty-flve cent« on each thousand dollars worth, gross, of goods so...license tax as provided In this act for retailers." * Literally, the objection was that a tax based upon the gross receipts for merchandise shipped to...
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A Compilation of the Laws Relating to State Taxation and Revenue: Annotated ...

Pennsylvania. General Assembly. Legislative Reference Bureau - 1926 - 296 pages
...tax laws. 223. WHOLESALERS AND RETAILERS DEFINED. All persons who shall sell to dealers in or vendors of goods, wares and merchandise, and to no other person...license tax as provided in this act for retailers. Sec. 2, Act of May 2, 1899, PL 184. A corporation is liable as a wholesale dealer where its business...
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