GOLDSTEIN v. PITTSBURGH SCHOOL DISTRICT


372 Pa. 188 (1952)

Goldstein, Appellant, v. Pittsburgh School District.

Supreme Court of Pennsylvania.

December 9, 1952.


Attorney(s) appearing for the Case

Leonard M.S. Morris, with him Philip Baskin and Sachs & Caplan, for appellant.

Oscar G. Peterson, Assistant Solicitor, with him Mortimer B. Lesher, Solicitor, and Niles Anderson, Assistant Solicitor, for School District and Treasurer, appellees.

J. Frank McKenna, First Assistant City Solicitor, with him Anne X. Alpern, City Solicitor, for City and Treasurer, appellees.

Frank W. Ittel, Carl E. Glock, Jr., and Reed, Smith, Shaw & McClay, for amici curiae.

Before DREW, C.J., STERN, STEARNE, JONES, BELL, CHIDSEY and MUSMANNO, JJ.


OPINION BY MR. JUSTICE BELL, December 9, 1952:

The most important question in this case is the constitutionality of an Act and of an Ordinance levying mercantile license taxes. The Act and the Ordinance are so similar and the questions involved are so closely related that they will be considered together.

The School District of Pittsburgh is authorized by the Act of June 20, 1947, P.L. 745, 24 PS 582.1-582.13 to impose a mercantile license tax upon wholesale...

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