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JOHN'S VEND. CORP. v. CIGARETTE TAX BD.

Appeal, No. 608 C.D. 1971.

3 Pa.Commw. 658 (1971)

John's Vending Corporation v. Cigarette Tax Board.

Commonwealth Court of Pennsylvania.

December 16, 1971.

Attorney(s) appearing for the Case

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

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

Submitted on briefs November 8, 1971, to Judges WILKINSON, JR., MENCER and ROGERS, sitting as a panel of three.

OPINION BY JUDGE ROGERS, December 16, 1971:

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. § 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...

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