Supreme Court of Pennsylvania July 1, 1964, Appeals, 170, 171 and 172 (Commonwealth v. Shafer)

Opinion by

Mr. Justice Jones,

The Commonwealth of Pennsylvania, Department of Revenue, Bureau of Sales and Use Taxes (Commonwealth ), . instituted separate criminal prosecutions against Marcus Shafer, Frank E. Slosar and Helen M. Cecchini charging each of them with a violation of §823 of The Penal Code of 1939 (Act of June 24, 1939, P. L. 872, 18 P.S. §4823) and each person was indicted.