182 A. 542 | Pa. | 1935
The sole question in this case is the validity of an assessment against appellant, a duly licensed undertaker, *258 of a mercantile license tax for the year 1933, in the amount of $8.50 alleged to be due from him "as a retail vender of or dealer in goods, wares, merchandise, commodities, etc.," pursuant to the provisions of the Mercantile License Tax Act of May 2, 1899, P. L. 184. The court below sustained the Commonwealth's contention that appellant is subject to the tax because in the conduct of his business he supplies and sells at a profit, caskets, clothes or shrouds, and gloves. It is not suggested that any tax is due upon the moneys received by appellant for professional or personal services rendered in the conduct of funerals. We are of one mind that the decision of the court below was correct and should be affirmed.
The situation here presented is quite similar to Com. v. Lutz,
The same reasoning applies in the present case and requires us to affirm the judgment against appellant.
Judgment affirmed. *259