72 Pa. Stat. § 2681
The true intent and meaning of the eleventh section of an act, entitled "An act to provide for the reduction of the public debt," approved April 22, 1846, is hereby declared to be, that a manufacturer or mechanic, not having a store or warehouse apart from his manufactory or workshop, for the purpose of vending goods, such manufacturer or mechanic shall not be classified or required to pay the annual tax and license as is now required in relation to foreign dealers, and that an affidavit before an alderman or justice of the peace, or any person authorized by law to administer an oath or affirmation, setting forth the fact that such manufacturer or mechanic has not a store or warehouse apart from his manufactory or workshop, shall be sufficient evidence for the appraiser of mercantile tax not to so classify said manufacturer or mechanic: Provided, That any person swearing falsely in relation to any matter provided for in this act shall be deemed guilty of perjury, as if said oath had been taken in any legal proceeding.
72 P.S. § 2681