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HAZEN ENGINEERING CO. v. PITTSBURGH

189 Pa.Super. 531 (1959)

Hazen Engineering Company, Appellant, v. Pittsburgh.

Superior Court of Pennsylvania.

June 10, 1959.

Attorney(s) appearing for the Case

Louis Vaira, with him Albert G. Brown, for appellant.

Edmund W. Ridall, Jr., Assistant School Solicitor, with him Niles Anderson, School Solicitor, for School District of Pittsburgh, appellee.

Regis C. Nairn, Assistant City Solicitor, and David Stahl, City Solicitor, for City of Pittsburgh, appellee.

Before RHODES, P.J., HIRT, GUNTHER, WRIGHT, WOODSIDE, ERVIN, and WATKINS, JJ.

OPINION BY WOODSIDE, J., June 10, 1959:

In an effort to determine a simple legal problem, based upon facts easily ascertainable and beyond legitimate dispute, the appellant corporation filed a bill in equity on December 10, 1951. It, and presumably the taxing authorities, wanted to know whether the corporation was a "manufacturer," as the term is used in a tax ordinance of the City of Pittsburgh, and the act authorizing the adoption thereof, and an act imposing a...

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