Taxation — Mercantile license tax — Sales of lard — Curing — Words and phrases — Act of May 10, 1929, P. L. 1709.
1. Sales of lard are exempt from taxation under the Act of May 10, 1929, P. L. 1709, which provides, section 1, that so much of the business of wholesale vendors or wholesale dealers as is realized from the "processing and curing of meats, their products and by-products," shall be relieved from the mercantile license tax. [124-7]
2. In the production of lard, the lard is "cured" as well as "processed" within the meaning of the Act of 1929. [125-7]
Argued March 23, 1938.
PER CURIAM, April 18, 1938:
Affirmed on the opinion of Judge McNAUGHER of the court below.
Appellant to pay the costs.