REALTY CORP. v. PHILADELPHIA


390 Pa. 197 (1957)

L.J.W. Realty Corp., Appellant, v. Philadelphia.

Supreme Court of Pennsylvania.

September 30, 1957.


Attorney(s) appearing for the Case

Norman S. Berson, with him Samuel D. Goodis, and Folz, Bard, Kamsler, Goodis & Greenfield, for appellant.

Dunstan McNichol, with him Gilfillan, Gilpin & Brehman, for appellant.

Charles M. Solomon, with him J. Victor O'Brien and Fox, Rothschild, O'Brien & Frankel, for appellant.

David Berger, City Solicitor, with him Leonard B. Rosenthal and Jacob J. Siegal, Assistant City Solicitors, for appellee.

Edward Friedman, Deputy Attorney General, and Thomas D. McBride, Attorney General, filed a brief for the Commonwealth as amicus curiae.

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


OPINION BY MR. JUSTICE COHEN, September 30, 1957:

The Act of August 5, 1932, P.L. 45, § 1, 53 P.S. § 4613 (Supp.) (Sterling Act) gives to the City of Philadelphia extensive authority to tax transactions, privileges, subjects and personal property within the limits of the City. In 1937 the City Council of Philadelphia, pursuant to this Act, passed an ordinance "imposing a stamp tax upon certain transactions relating to documents and obligations. ....

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