December 12, 1963
Appeal, No. 252, April T., 1963, from order of Court ofOyer and Terminer of Fayette County, Sept. T., 1962, No. 33-122, in case of Commonwealth v. Helen M. Cecchini. Order Affirmed.
Albert D. Stuart, Assistant Attorney General, with him William J. Franks, Assistant District Attorney, John R. Hoye, District Attorney, and Walter E. Alessandroni, Attorney General, for Commonwealth, appellant.
William Moldovan, for appellee.
Before Rhodes, P.j., Ervin, Wright, Woodside, Watkins, Montgomery, and Flood, JJ.
[ 202 Pa. Super. Page 184]
OPINION BY WRIGHT, J.
Helen M. Cecchini was indicted by the Fayette County Grand Jury on a charge of embezzlement by tax collector under Section 823 of The Penal Code. Act of June 24, 1939, P.L. 872, 18 P.S. 4823. The defendant was owner and operator of The Beverage Mart in the City of Uniontown, and failed to remit sales taxes allegedly collected from July 1, 1960, to August 1, 1961, in total amount of $2,280.10. The Commonwealth has appealed from an order of the court of oyer and terminer, entered June 26, 1963, quashing the indictment.
This case is controlled by our decision in the companion case of Commonwealth v. Shafer, 202 Pa. Superior Ct. 179, 195 A.2d 825. As aptly stated in the
[ 202 Pa. Super. Page 185]
opinion below: "It is our conclusion that the legislature indicated no intention in its promulgation of the Sales and Use Tax Code to convert into 'Tax Collectors' in the popular sense of that term a substantial segment of our citizenry engaged in mercantile pursuits upon whom has been imposed the statutory obligation of charging and collecting the sales tax at the source. Such an intention, in our view, would have been directly and unequivocally expressed. On the contrary, the civil and penal sections of the statute relative to collection of the tax are so complete and self-sustaining as to virtually preclude such an intent".
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