The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1875-06-21

Massachusetts. ana chartered BY the latter state and
ocs IN soon MeTe hey hsa her meetings
acted their business and kept their records, ana where
they kept a common clerk aud common treasurer. The
latter was me chief ocer buying ali the
Poson aaS ns s and
same persons managing and controlling the AFFAIRS
the several corporations their aFents and seryans
tits who were mercantile arm transaetns business
II soe s snars S q ehr Wiling Or by
pnro that the plaintiffs should sell al " goods manu-
the amount sales, and the ~ business o. the
%ss ~ dho piantis had Il Dos
ton when .ess nea e oT n s and other
whom they employed and paid IN ms store
transacted, and shambe.s where samples os Of
Kent No goods except samole bales and packages
there kept unless occasionally some goods when
81 pied by customer, heir way there The pain
10 sell their goods and thcy sold only goods these
corporations ana their course .. blsiaess was as oi
manufactured az the several mills ana made sales 70
ofce 4 different books each o. the corpora
TONS and when sale Of any o. saa ns soo aus
entry o. the fact was made IN the books q tnat
AGENT the mil o. such corporation where All he
Goods we're sS,ed a they were ss 70 sa
the mill and directed 70 the purchaser, am Tor
empioyed and paid BY the piantirs. received
men ana n Ssat e anng n o pesa son he
goods were 70 be- sent els where The freight 6y rai
Vas With the expense Of truckaee, charged BY Them .
tile respective corporations When sufficient time had
elapsed after safe for the delivery Of The goods the
plaintiffs TO The purchaser bill o. the goods IN their
own names separate bills being rendered Tor the goods
OF each cOrporaon and notas agents anu ~ de course
when settled, recepted the bills III tneH own
names and not agents. When the bills were
pau in cash the money received by the plamuns
aud deposited IN bank in their own names anu
goods OF the different corporations suci money was
mingled together and deposited by the panlins IN their
made payable either to the order o. the makers
and Endorsed, to the oruer 81 the PARTICULAR
corporation whose goods were sold. The plainus did
their names upon sucu notes. nor ana thcy
guarantee any Of their sales. They delivered those
from ne 20 time to tile Treasurer, aud from tune
TO tme paid him money ana every month settled their
branch house IN New YORK and agency IN Phiadel-
pha, and the sales Now York ana Philadelphia were
reported the Boston nuse and deliveries and col &C.
lions made to such sales IN he same manner AS
In sales az the Boston house. Sucn sales not IN
euaed their returns to the assessor at Boston, and no
part the which this action Is brought
phia. Upol this evidence adducod by the plaintiffs
the defendant moved lor Judgment on the following
Ft5t-Admitting all that attempted to he proved,
IL maniiesty appeared that the plaintiffs wnoe-
sale dealers, within the meaning OF the law, and 50 ia
bic TO pay the tax collected .
Sec0af-flat the salcs made by the plaintiffs not
sales made by the manufacturing corporations within
the meaning OF the law, aud
ThrdIf the sales made nv the plaintiffs agents
OF the manuf turing corporations, within he meaning
OF the law they were not made at the place VI manu-
the corporations, but were made NJ the store OF The
Tie Court overruled motion ordered Judgment
to be entered for the plaintiffs tor the ull amount
claimed. Upon The acts stated, and the additional
that the store and clerks employed and the bust
ness carried on BY tho firm, the IouIt hell the plan
THIS 10 have been nmisslon merchants and wholesale
de Hers, within the meaning OF the law.
Reversed Mr., Justice Field dissenting