PITTSBURGH v. ELECTRIC WELDING CO.


394 Pa. 60 (1958)

Pittsburgh, Appellant, v. Electric Welding Company.

Supreme Court of Pennsylvania.

November 10, 1958.


Attorney(s) appearing for the Case

Regis C. Nairn, Assistant City Solicitor, with him, Marcus Aaron, II, and J. Frank McKenna, Jr., City Solicitor, for appellant.

James D. Wills, with him Miller, Hay & Entwisle, for appellee.

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


OPINION BY MR. CHIEF JUSTICE JONES, November 10, 1958:

The City of Pittsburgh, acting by its treasurer, appeals from the order of the court below sustaining the Electric Welding Company's appeal from a mercantile license tax assessment, with penalties, on the ground that the company's business operations constituted manufacturing and that, consequently, it was not liable for the tax.

By ordinance No. 488 of December 1, 1947, as amended, the city imposed an...

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