COMMONWEALTH v. HANOVER SHOE FARMS


408 Pa. 234 (1962)

Commonwealth v. Hanover Shoe Farms, Inc., Appellant.

Supreme Court of Pennsylvania.

June 28, 1962.


Attorney(s) appearing for the Case

John McI. Smith, with him Edwin M. Buchen, and Laird and Buchen, and Nauman, Smith, Shissler & Hall, for appellant.

Albert D. Stuart, Assistant Attorney General, with him Richard H. Wagner, Assistant Attorney General, and David Stahl, Attorney General, for Commonwealth, appellee.

Before BELL, C.J., MUSMANNO, COHEN, EAGEN and O'BRIEN, JJ.


OPINION PER CURIAM, June 28, 1962:

The appellant is engaged in the business of breeding, raising and selling "standard bred" harness racing horses, and the providing of breeding or stud services to others for a consideration.

The case involves appellant's liability under the Pennsylvania "Selective Sales and Use Tax Act" of March 6, 1956, P.L. (1955) 1228, as amended, 72 PS § 3403.1 et seq., for a sales tax on: (1) the "stud fees" received; (2) the sales...

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