The mercantile appraiser shall leave with the vender or dealer a written or printed
notice, to be prepared and furnished by the Department of Revenue, specifying the
classification and the amount of license money to be paid by such person to this State
and also the time and place, when and where an appeal will be held as required by
law. Any vender or dealer subject to the provisions of this act who is dissatisfied with
the rating so made by the mercantile appraiser shall have the right of appealing to
the mercantile appraiser and county treasurer, who are required to hear him on the
day so fixed by the mercantile appraiser and county treasurer for the appeal. If the vender or dealer is still dissatisfied with the finding of the county treasurer
and mercantile appraiser or board of appraisers in reference to the proper classification
of the said vender or dealer, he shall have the right of appeal within the time prescribed
by law to the court of common pleas of the proper county, which appeal the said court
is required to hear and determine within twenty days after such appeal shall be taken,
or at the next sitting thereof. If any person fails to attend the appeal before the county treasurer and mercantile
appraiser, board of appraisers or the court, he shall not thereafter be permitted
in a suit for the recovery of said mercantile license tax to set up as a defense either
that he is not a vender of or dealer in goods, wares, and merchandise, or any other
ground of defense which might have been heard and determined either by the said county
treasurer and mercantile appraiser, board of appraisers, or the court of common pleas
on appeal, as aforesaid.
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