Commonwealth v. Cecchini

Superior Court of Pennsylvania

Commonwealth v. Cecchini

195 A.2d 926, 202 Pa. Super. 184, 1963 Pa. Super. LEXIS 536

CourtSuperior Court of Pennsylvania

DecidedDecember 12, 1963

DocketAppeal, No. 252

StatusPublished

This text of 195 A.2d 926 (Commonwealth v. Cecchini) is published on Counsel Stack Legal Research, covering Superior Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Commonwealth v. Cecchini, 195 A.2d 926, 202 Pa. Super. 184, 1963 Pa. Super. LEXIS 536 (Pa. Ct. App. 1963).

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Opinion

Opinion by

Wright, J.,

Helen M. Cecchini was indicted by the Fayette County Grand Jury on a charge of embezzlement by tax collector under Section 823 of The Penal Code. Act of June 24, 1939, P. L. 872, 18 P.S. 4823. The defendant was owner and operator of The Beverage Mart in the City of Uniontown, and failed to remit sales taxes allegedly collected from July 1, 1960, to August 1, 1961, in total amount of $2,280.10. The Commonwealth has appealed from an order of the court of oyer and terminer, entered June 26, 1963, quashing the indictment.

This case is controlled by our decision in the companion case of Commonwealth v. Shafer, 202 Pa. Superior Ct. 179, 195 A. 2d 825. As aptly stated in the [185]*185opinion below: “It is onr conclusion that tbe legislature indicated no intention in its promulgation of tbe Sales and Use Tax Code to convert into ‘Tax Collectors’ in tbe popular sense of that term a substantial segment of our citizenry engaged in mercantile pursuits upon whom bas been imposed the statutory obligation of charging and collecting tbe sales tax at tbe source. Such an intention, in our view, would have been directly and unequivocally expressed. On tbe contrary, tbe civil and penal sections of tbe statute relative to collection of tbe tax are so complete and self-sustaining as to virtually preclude such an intent”.

Order affirmed.

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Opinion by

Wright, J.,

Helen M. Cecchini was indicted by the Fayette County Grand Jury on a charge of embezzlement by tax collector under Section 823 of The Penal Code. Act of June 24, 1939, P. L. 872, 18 P.S. 4823. The defendant was owner and operator of The Beverage Mart in the City of Uniontown, and failed to remit sales taxes allegedly collected from July 1, 1960, to August 1, 1961, in total amount of $2,280.10. The Commonwealth has appealed from an order of the court of oyer and terminer, entered June 26, 1963, quashing the indictment.

This case is controlled by our decision in the companion case of Commonwealth v. Shafer, 202 Pa. Superior Ct. 179, 195 A. 2d 825. As aptly stated in the [185]*185opinion below: “It is onr conclusion that tbe legislature indicated no intention in its promulgation of tbe Sales and Use Tax Code to convert into ‘Tax Collectors’ in tbe popular sense of that term a substantial segment of our citizenry engaged in mercantile pursuits upon whom bas been imposed the statutory obligation of charging and collecting tbe sales tax at tbe source. Such an intention, in our view, would have been directly and unequivocally expressed. On tbe contrary, tbe civil and penal sections of tbe statute relative to collection of tbe tax are so complete and self-sustaining as to virtually preclude such an intent”.

Order affirmed.

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195 A.2d 926, 202 Pa. Super. 184, 1963 Pa. Super. LEXIS 536, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commonwealth-v-cecchini-pasuperct-1963.

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