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PHILA. SCHOOL DIST. v. MUTUAL TRIMMING CO.

No. 7839 and no. 1454.

14 Pa. D. & C. 2d 207 (1957)

Philadelphia School District v. Mutual Trimming and Binding Co.

Common Pleas Court of Philadelphia County, Pennsylvania.

October 15, 1957.

Attorney(s) appearing for the Case

Edward B. Soken and C. Brewster Rhoads, for school district.

Franklin Poul, of Wolf, Block, Schorr & Solis-Cohen, for defendant.

No. 7839, and June term, 1956, no. 1454.

BOK, P. J., October 15, 1957.

These claims for taxes arise under the General Business Tax Act of May 23, 1949, P. L. 1669, 24 PS § 584.1 et seq., and the Mercantile License Tax Act of June 20, 1947, P. L. 745, 24 PS § 582.1 et seq.

The acts read as follows:

Act of May 23, 1949, P. L. 1669, sec. 1 (5) (d):

"`Receipts' shall exclude...

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