28 Pa. Super. 58 | Pa. Super. Ct. | 1905
Opinion by
The sole question here is whether the sales were made by the defendant, in Indiana county, or by the DuBois Brewing Company in Clearfield county. The trial judge held that this was a question of fact, to be determined by the jury. This, under the evidence, was as favorable a direction as the defendant was entitled to.
The essential facts of the case stand without contradiction. The defendant solicited orders for beer in Indiana county. When these were obtained he ordered the beer of the DuBois Brewing Company. The company filled these orders by shipping the beer by rail to a station in Jefferson county, consigned to the defendant, or in his care, with the several cases and kegs labeled with the names of the customers. The defendant received the beer at the station, and delivered it. In some cases it was paid for when ordered, in others when delivered, and in some instances later. But in all cases the purchasers dealt only with the defendant in giving orders and making payment.
The case in hand presents all the essential features of Com. v. Holstine with respect to transactions in two counties. The defendant obtained orders in Indiana which he sent to the brewing company in Clearfield. The company sent the liquor by rail, consigned to the defendant, who was the only person with whom it dealt, or of whom it had any knowledge in the premises. The defendant received the liquor at the railroad station, delivered it to the purchasers and received payment. The sales consisted in the order for the liquors, its delivery and payment therefor, all of which took place in Indiana. The sale, in its inception and completion, was a sale made by the defendant in Indiana. The taking of written orders, unintelligible to the purchasers, can be regarded only as a colorable device, intended to give the business the appearance of a transaction between the customers and the brewing company. It was an attempt to evade the plain provisions of the law. The labeling of the packages with the names of the purchasers, while a convenience to the defendant in making deliveries, cannot change the character of the transaction by converting it into a sale by the brewing company directly to the defendant’s customers. As to the character of the sale, the case is much like North Wales Boro. v. Brownback, 10 Pa. Superior Ct. 227. There the defendant, as agent for a Philadelphia house, took orders for goods from residents of North Wales, Montgomery
Judgment affirmed.