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JOHN'S VENDING CORPORATION v. CIGARETTE TAX BOARD (12/16/71)

decided: December 16, 1971.

JOHN'S VENDING CORPORATION
v.
CIGARETTE TAX BOARD



Appeal from Order of the Secretary of Revenue in case of Director of the Bureau of Cigarette and Beverage Taxes, Department of Revenue, Commonwealth of Pennsylvania v. John's Vending Corporation.

COUNSEL

Lawrence Mazer, with him Bogutz & Mazer and Norman Mittman, for appellant.

Edward T. Baker, Deputy Attorney General, for appellee.

Judges Wilkinson, Jr., Mencer and Rogers, sitting as a panel of three. Opinion by Judge Rogers.

Author: Rogers

[ 3 Pa. Commw. Page 659]

This is an appeal from the action of the Secretary of Revenue in revoking the wholesale cigarette dealer's license of the appellant, John's Vending Corporation.

We are here involved with the Pennsylvania Cigarette Tax Act, Act of July 22, 1970, P.L. , No. 178, 72 P.S. ยง 3169.101. As its name implies, this is a revenue measure, the core of which is the imposition of an excise tax upon the sale or possession of cigarettes within the Commonwealth. The tax is paid by the purchase of stamps from the Commonwealth primarily through

[ 3 Pa. Commw. Page 660]

    licensed stamping agencies. To ensure that no untaxed cigarettes should be sold or used, retailers, wholesalers and even vending machines are required to be licensed by the Department of Revenue on an annual basis. John's Vending Corporation, the holder of a wholesale license, applied for annual renewal thereof in January 1971. It made application on a form provided by the Department of Revenue. Following the spaces and boxes on the form designed to accommodate the name and address of the applicant and indication of whether the applicant is an individual, partnership, corporation or association, is the following question: "Has the Applicant(s) been found guilty of misdemeanor or felony, excluding traffic violations; If so list below.

Name of Offender

Offender

Cour ...


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