ARMOUR AND CO. v. PITTSBURGH et al.


363 Pa. 109 (1949)

Armour and Company, Appellant, v. Pittsburgh et al., Appellants.

Supreme Court of Pennsylvania.

November 14, 1949.


Attorney(s) appearing for the Case

J. Frank McKenna, Jr., Assistant City Solicitor, with him Anne X. Alpern, City Solicitor, for defendants, City of Pittsburgh et al.

John E. Evans, Sr., with him Samuel A. Lichter and Evans, Ivory & Evans, for plaintiffs, Denholm Packing Company, John Foertsch Company and Oswald & Hess Company.

Clyde A. Armstrong, with him William C. O'Neil, Frederick B. Baird, Louis R. Miller and Thorp, Bostwick, Reed & Armstrong, for plaintiff, Armour & Company.

Oscar G. Peterson, Assistant Solicitor, with him Mortimer B. Lesher, Solicitor, for School District of Pittsburgh.

C. Brewster Rhoads, with him Donald McDonald, Stephen T. Dean and Edward B. Soken, for School District of Philadelphia, amicus curiæ.

Before MAXEY, C.J., DREW, LINN, STERN, PATTERSON, STEARNE and JONES, JJ.


OPINION BY MR. JUSTICE HORACE STERN, November 14, 1949:

The question is the extent to which certain meat-packing establishments in Allegheny County are subject to mercantile license taxes levied by the City of Pittsburgh and the School District of Pittsburgh for the year 1948.

The Act of June 25, 1947, P.L. 1145, gave authority to cities of the second class A and certain other political subdivisions to levy such taxes on persons, transactions, occupations...

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