ISALY DAIRY CO. v. PITTSBURGH


379 Pa. 108 (1954)

Isaly Dairy Company v. Pittsburgh, Appellant.

Supreme Court of Pennsylvania.

November 8, 1954.


Attorney(s) appearing for the Case

Robert Engel, Assistant City Solicitor, with him J. Frank McKenna, Jr., City Solicitor, for appellants.

Jerome C. Bachrach, for appellee.

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


OPINION BY MR. CHIEF JUSTICE HORACE STERN, November 8, 1954:

The question is whether the Act of June 25, 1947, P.L. 1145, as amended by the Act of May 9, 1949, P.L. 898, authorizes the City of Pittsburgh to impose a mercantile license tax on receipts from the sale of ice cream and cottage cheese manufactured in the City but sold by the manufacturing company in its own retail stores situated in the City but in locations apart...

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