Commonwealth v. Crew Levick Co.
Supreme Court of Pennsylvania
Commonwealth v. Crew Levick Co., 256 Pa. 508 (Pa. 1917)
100 A. 952; 1917 Pa. LEXIS 647
Brown, Frazer, Mestrezat, Potter, Stewart
Commonwealth v. Crew Levick Co.
Opinion of the Court
The judgment in this case is affirmed, on the following from the opinion of the learned court below directing it to be entered: “The license tax in suit has not been assessed upon sales made by a dealer in Pennsylvania to purchasers in foreign countries. It is not a tax or burden upon foreign commerce and a regulation of foreign commerce, as appears from the cases referred to; and the question is controlled by th.e decisions in this State of Knisley v. Cotterel, 196 Pa. 614, and of the other Pennsylvania cases referred to since the date of that decision.”
Reference
- Full Case Name
- Commonwealth v. Crew Levick Company
- Cited By
- 1 case
- Status
- Published
- Syllabus
- Taxation — Mercantile license tax — Act of May 2, 1899, P. L. 181f —Validity—Regulation of foreign commerce — United States Constitution, Article I, Sections 8 and 10. The Act of May 2, 1899, P. L. 184, providing that “every wholesale vendor of, or wholesale dealer in, goods, wares and merchandise shall pay an annual mercantile license tax of three dollars and .......% mill additional on every dollar of the whole volume gross of the business transacted annually,” is not invalid as levying a tax on or regulating foreign commerce, since the tax is not assessed upon sales made by a local dealer to purchasers in foreign countries; and an assessment upon the entire volume of business of the local dealer, including the portion represented by shipments to foreign countries, is proper.