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PHILA. SCH. DIST. v. FRANKFORD GROCERY CO.

376 Pa. 542 (1954)

Philadelphia School District, Appellant, v. Frankford Grocery Company.

Supreme Court of Pennsylvania.

March 29, 1954.

Attorney(s) appearing for the Case

C. Brewster Rhoads, with him Donald McDonald, Sidney L. Wickenhaver, Edward B. Soken and Montgomery, McCracken, Walker & Rhoads, for appellant.

Lloyd J. Schumaker, with him Gabriel D. Weiss, for appellee.

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

OPINION BY MR. JUSTICE CHIDSEY, March 29, 1954:

In this action of assumpsit the School District of Philadelphia sought to recover the sum of $29,056.03 as additional tax due under a levy made in 1950 upon the gross receipts of the defendant for the calendar year 1949. The tax was imposed under the provisions of the Act of May 23, 1949, P.L. 1669, 24 PS § 584.1 et seq., at the rate of 1 mill per dollar on gross receipts...

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