Appeal, No. 32, May T., 1962, from judgment of Court of Common Pleas of Dauphin County, No. 459 Commonwealth Docket, 1960, in case of Commonwealth of Pennsylvania v. Hanover Shoe Farms, Inc. Judgment affirmed; reargument refused July 24, 1962.
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.
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 of tangible personal property occurring in Pennsylvania (supplies used and consumed by the appellant in the operation of the business)
on which the tax was not paid to the vendor at the time of purchase.
The lower court correctly decided the issues involved, and faultlessly and effectively answered every pertinent question raised by the appellant in this appeal.
Mr. Chief Justice BELL and Mr. Justice MUSMANNO dissent.
Mr. Justice BENJAMIN R. JONES took no part in the consideration or ...