Case Name: Commonwealth v. Hanover Shoe Farms, Inc., Appellant
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 1962-06-28
Citations: 408 Pa. 234
Docket Number: Appeal, No. 32
Parties: Commonwealth v. Hanover Shoe Farms, Inc., Appellant.
Judges: Before Bell, C. J., Musmanno, Cohen, Eagen and O’Brien, JJ.
Reporter: Pennsylvania State Reports
Volume: 408
Pages: 234–236

Head Matter:
Commonwealth v. Hanover Shoe Farms, Inc., Appellant.
Argued May 22, 1962.
Before Bell, C. J., Musmanno, Cohen, Eagen and O’Brien, JJ.
June 28, 1962:
reargument refused July 24, 1962.
John Mol. 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.

Opinion:
Opinion
Per Curiam,
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 com sumed 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.
Judgment affirmed.
Mr. Chief Justice Bell and Mr. Justice Musmanno dissent.
Mr. Justice Benjamin R. Jones took no part in the consideration or decision of this case.