Pennsylvania Act 1887-127 — FOREIGN MERCHANDISE DEALERS, LICENSED

Act text

FOREIGN MERCHANDISE DEALERS, LICENSED
                  Act of May 24, 1887, P.L. 185, No. 127              Cl. 53
                                  AN ACT

     To provide for licensing and taxing foreign dealers in
        merchandise and their agents in the several cities and
        boroughs in the Commonwealth,

        Section 1.  Foreign dealers may be taxed for temporary
     business
        Hereafter the several cities and boroughs of this State shall
     have power to tax or license foreign dealers in merchandise, or
     their agents, having no permanent place of business in any such
     city of borough, but temporarily engaged in selling and
     disposing of merchandise, either by wholesale or by retail, to
     an amount not exceeding the local taxes or licenses imposed on
     resident merchants engaged in a like business: Provided, That
     the provisions of this act shall not apply to sales by sample.
     1887, May 24, P.L. 185, Sec. 1.
        Section 2.  Tax to be enforced by ordinance
        Cities and boroughs shall have power to enforce the
     provisions of this act, by providing proper penalties by
     ordinance duly enacted. 1887, May 24, P.L. 185, Sec. 2.