YAHN & McDONNELL v. BOARD OF FINANCE, ETC.

No. 248.

5 Pa. D. & C. 2d 183 (1955)

Yahn & McDonnell v. Board of Finance, Etc.

Common Pleas Court of Dauphin County, Pennsylvania.

June 24, 1955.


Attorney(s) appearing for the Case

Howard A. Silver, Scholl & Dougherty, for plaintiff.

George W. Keitel, Herbert B. Cohen, for defendant.


RICHARDS, P. J., June 24, 1955.

The Cigarette Tax Act of June 14, 1935, P. L. 341, as amended, was reënacted and amended by the Act of May 13, 1947, P. L. 215. The latter act increased the cigarette tax from one cent to two cents per 10 cigarettes. Plaintiff paid tax at the increased rate on cigarettes sold between June 1 and June 13, 1947. This was done by adding additional stamps to stocks on hand bearing stamps for tax at the rate of one cent per 10 cigarettes...

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