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GRAYBAR ELEC. CO., INC. v. PITTS. SCH. DIST.

378 Pa. 294 (1954)

Graybar Electric Company, Inc. v. Pittsburgh School District, Appellant.

Supreme Court of Pennsylvania.

June 28, 1954.

Attorney(s) appearing for the Case

Oscar G. Peterson, Assistant Solicitor, with him Mortimer B. Lesher, Solicitor and Niles Anderson, Assistant Solicitor, for appellants.

W. Denning Stewart, for appellee.

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

OPINION BY MR. JUSTICE JONES, June 28, 1954:

The Act of June 20, 1947, P.L. 745, as re-enacted and amended, 24 PS § 582.1 et seq., provides that, beginning with the year 1948 and annually thereafter, every school district of the first class shall issue mercantile licenses and levy and collect an annual mercantile license tax at the rate of one-half mill on each dollar of the volume of the annual gross business transacted by wholesale vendors and brokers. The...

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