EDWIN BELL COOPERAGE CO. v. PITTSBURGH


177 Pa.Super. 567 (1955)

Edwin Bell Cooperage Company v. Pittsburgh et al., Appellants.

Superior Court of Pennsylvania.

March 24, 1955.


Attorney(s) appearing for the Case

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

J. Frank McKenna, City Solicitor and Robert Engel, Assistant City Solicitor, for City of Pittsburgh et al., appellants.

Harry F. Stambaugh, with him J. Randall Thomas, for appellee.

Before RHODES, P.J., HIRT, ROSS, GUNTHER, WRIGHT, WOODSIDE and ERVIN, JJ.


OPINION BY HIRT, J., March 24, 1955:

The City of Pittsburgh is one of a class of political subdivisions empowered by the Act of June 25, 1947, P.L. 1145 to tax "persons, transactions, occupations, privileges, subjects and personal property" not subject to a State tax. It was on the authority of this Act that the city enacted its mercantile tax ordinances with which we are concerned. The 1947 Act did not except either manufacturers or the products of manufacture. But...

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