Supreme Court of Pennsylvania.https://leagle.com/images/logo.png
Argued November 16, 1959.
December 30, 1959.
Attorney(s) appearing for the Case
Regis C. Nairn, Assistant City Solicitor, with him Edmund W. Ridall, Jr., Assistant School Solicitor, Niles Anderson, School Solicitor, and David Stahl, City Solicitor, for appellants.
Elder W. Marshall, with him Robert A. Rundle, George I. Minch, Roy W. Johns, and Wright & Rundle, and Reed, Smith, Shaw & McClay, for appellee.
C. William Campbell, and Campbell, Casteel & Thomas, for amicus curiae.
Brady O. Bryson, Thomas V. Lefevre, and Morgan, Lewis & Bockius, for amicus curiae.
Elder W. Marshall, Carl E. Glock, Jr., Frank W. Ittel, and Reed, Smith, Shaw & McClay, for amicus curiae.
Alan D. Riester, and Brandt, Riester, Brandt & Malone, for amicus curiae.
Before JONES, C.J., BELL, MUSMANNO, JONES, COHEN, BOK and McBRIDE, JJ.
Supreme Court of Pennsylvania.
OPINION BY MR. JUSTICE COHEN, December 30, 1959:
The Act of June 25, 1947, P.L. 1145, as amended, 53 P.S. § 68511 and the Act of June 20, 1947, P.L. 745, as amended, 24 P.S. § 582.12 enable the City of Pittsburgh and the School District of Pittsburgh to impose mercantile taxes on vendors or dealers of goods, wares and merchandise measured by their gross receipts...
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