PHILA. RESERVE SUPPLY CO. v. SCHOOL DIST

No. 6317.

10 Pa. D. & C. 2d 357 (1956)

Philadelphia Reserve Supply Co. v. Philadelphia School District

Common Pleas Court of Philadelphia County, Pennsylvania.

October 1, 1956.


Attorney(s) appearing for the Case

Christopher Branda, Jr., and Barnes, Dechert, Price, Myers & Rhoads, for plaintiff.

C. Brewster Rhoads and Edward Soken, for defendant.


SPORKIN, J., October 1, 1956.

Plaintiff, a Pennsylvania corporation, brought this suit in assumpsit to recover $1,307.50 representing taxes it paid "erroneously and inadvertently" to Philadelphia School District (a school district of the first class) in the years 1951, 1952 and 1953, under the Act of May 23, 1949, P. L. 1669, 24 PS §584.1 et seq.

This act imposes an annual tax of one mill upon each dollar of receipts of any business conducted for gain...

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