"These  are  subject  to  the  tax.  They  are  not  manufacturers,  but
dealers,  and  come  clearly  within  the  definition  given  by  Justice  Black
in  Norris  Bros.  v.  Commonwealth,  27  Pa.  494:  'A  dealer  in  the  popu-
lar and  therefore  within  the  statutory  sense  of  the  word  is  not  one
who  buys  to  keep  or  makes  to  sell,  but  one  who  buys  to  sell  again.'
They  buy  at  wholesale  and  sell  at  retail,  as  does  the  merchant  who
buys  by  the  bale  and  sells  by  the  yard.
"4.  Those  who  slaughter  the  animals  whose  meat  they  sell,  but  sell
it  at  a  store  or  shop  separate  from  their  slaughter  house.
"These  are  clearly  subject  to  the  tax  under  §  11  of  the  Act  of  1846,
and  §  1  of  the  Act  of  1868,  declaring  the  true  intent  and  meaning  of
the  former  act,  because  they  have  a  store  or  warehouse  apart  from
their  manufactory  or  workshop,  for  the  vending  of  goods.
.  "Com.    V.    Anverican    Tobacco  Co.,  173   Pa.   531   (1896).
866  TAXATION    IN   PENNSYI^VANIA.
"5.  Those  who  buy  cattle  or  other  animals,  and,  not  having  a
slaughter  house  of  their  own,  slaughter  them  at  some  other  place  and
sell  the  product  at  their  shop  or  in  the  public  markets.
*'These  are  taxable  for  the  reasons  stated  in  the  preceding  paragraph.
The  place  of  sale  is  not  their  manufactory  or  workshop.
"6.  Those  who,  having  a  slaughter  house  and  shop  on  the  same
premises,  where  they  sell  the  products  of  animals  slaughtered  by  them-
selves, sell  also  at  the  same  place  more  than  $500  worth  of  meat
bought  in  the  carcass  from  others,  but  manufacture  so  much  of  it
into  sausage  and  such  like  products  that  the  amount  sold  without  be-
ing manufactured  is  less  than  $500.
