Supreme Court of Pennsylvania May 25, 1925, Appeal, 18 (Commonwealth v. Lutz)

Opinion by

Mr. Justice Schaefer,

In this case we have presented the question whether a plumber is liable for the payment of the mercantile license tax imposed by the Act of May 2,1899, P. L. 184, and, if he is, does liability attach to the entire volume of the business which he transacts or to only part of it?

Defendant is a registered or licensed master plumber.