The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1882-09-15
MERCANTILE LICENSES.
GRANGE STORES NOT LIABLE.

In the Common Pleas of Columbia
county. No. ia, Sept IT, 1882.
Appeal of "The Valley Grange of
Millville from the assessment and class.
iIication of the Mercantile Appraiser of
Columbia county.
by THE COURT
Upon the hearing of this appeal, it
appeared by testimony and the fact is
found so to be, that the appellant, is an
association of persons for the purpose
among other things of procuring for
themselves merchandise for their own
use at cheaper rate than by purchase
in limited quantities by each for his
own use. In order to accomplish this
end the association appoints an agent
whose business it is to receive orders
from members for groceries, dry goods
and other articles which they desire to
purchase, and after receiving q number
of orders from different members sta
ting quantities needed, to aggregate
them and purchase the articles in bulk
from wholesale dealers. When the
goods are received at the designated
place of deposit, the agent delivers them
to the members in kind and quantity,
according to their respective orders
previously given No commission is
paid to the agent, and no profit is
charged or received. Sales of goods
are not made to persons not members
of the association.
The question presented upon these
facts is whether the association is liza
BILE to pay for license as a sender of
merchandise
Taxation is regulated by express
statutory law. The power in this in
stance is claimed under the Act of 4th
of May, lS4l & Supplements. Purd
Dig. 1856, ct seq.
That act requires that persons
engaged in selling or vending goods,
wares and merchandise shall annually
pay for the use of the Commonwealth
for their respective licenses certain sums
mentioned, according to the amount of
annual sales effected
The terms used in this and all other
acts upon the subject to indicate the
persons liable to pay for license are,
'the seller or vender' "dealers in goods,
wares and merchandise" ''persons re-
failing and the like. In other words,
he must be merchant according to the
popular and generally understand
meaning of that term A merchant is
one who buys and trades in anything,
and makes business of buying and
selling. Abbott's Law Dictionary
100.
Under the evidence IN this case the
appellant cannot be held to be yendor
of goods. The word "sae" has a pre-
else legal meaning both in law and
equity. 1t means, at all times, con-
tract between parties to give and pass
rights of property for money, which
the buyer pays or promises to pay to
the seller for the thing bought and sold
Per. Wayne j. 8 Howard Rep. 495,
SD
The purchase of goods for mum.
Der of persons by an agent and the de-
livery thereof to each according to his
order, does not constitute sale within
the meaning of this definition nor ac-
cording to the common acccptation of
that term. 1t does not appear by the
evidence in whose name the goods are
purchased. Credit is no doubt given
to the Grange for short time until the
goods are distributed to its members
and the agent no doubt retains them by
way of lien until the amount of their
cost is paid. This does not constitute
either the Grange or the agent, who is
agent for each aud every member,
vendor or seller of goods within the
reasonable construction of the statute
requiring license fee to be paid.
With practices of other oranges we
have nothing to do, and therefore, must
be understood as deciding this case
upon the facts proved upon the hearing,
and that under these facts the appellant
is not required by law to obtain IL
cense and ought not to have been class
flied and returned by the Mercantile
Appraiser. ..
The appeal came on to be heard and
was argued by counsel, aud upon due
consideration thereof it is ow,Septem-
Der 4th, 1882, ordered, adjudged and
decreed that the appellant is not enga-
ged in the selling and vending of goods,
wares, merchandise, commodities or eff
fects whatsoever, and that the classiti,
cation and assessment of it, said appel,
liant, was improperly made by the Mer-
camille Appraiser, and that his return
thereof be and the same is hereby set
aside, and the appellant discharged
therefrom.
By THE CouRT.
WV EI yypII u I