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PAPER PROD. CO., INC. v. PITTSBURGH

183 Pa.Super. 234 (1957)

Paper Products Company, Inc., Appellant, v. Pittsburgh.

Superior Court of Pennsylvania.

March 20, 1957.

Attorney(s) appearing for the Case

Kim Darragh, for appellant.

Oscar G. Peterson, Assistant Solicitor, with him Mortimer B. Lesher, Solicitor, for School District of Pittsburgh, appellee.

J. Frank McKenna, Jr., Solicitor, and Albert D. Brandon, Assistant Solicitor, for City of Pittsburgh, appellee.

Before HIRT, GUNTHER, WRIGHT, WOODSIDE, and CARR, JJ. (RHODES, P.J., and ERVIN, J., absent).

OPINION BY WOODSIDE, J., March 20, 1957:

The question before us in this appeal from the County Court of Allegheny County is whether the appellant made certain sales as a "wholesale dealer or vendor," or whether it made them as a "retail dealer or vendor," as those terms are used in the Mercantile License Tax Act of June 20, 1947, P.L. 745, Section 1, 24 PS § 582.1 et seq. and Ordinance No. 488 of the City of Pittsburgh, enacted under authority of the Act of June...

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