KERCHNER, MARSHALL & CO. v. PITTSBURGH


406 Pa. 158 (1962)

Kerchner, Marshall & Company v. Pittsburgh, Appellant. Kerchner, Marshall & Company v. Pittsburgh School District, Appellant.

Supreme Court of Pennsylvania.

January 2, 1962.


Attorney(s) appearing for the Case

Regis C. Nairn, Assistant City Solicitor, with him David Stahl, City Solicitor, for City of Pittsburgh, appellant.

Edmund W. Ridall, Jr., Assistant Solicitor, and Niles Anderson, Solicitor, for School District of Pittsburgh, appellant.

Frank J. Gaffney, with him Thorp, Reed & Armstrong, for appellee.

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


OPINION BY MR. JUSTICE COHEN, January 2, 1962:

The City and School District of Pittsburgh have appealed from decisions of the County Court of Allegheny County determining that Kerchner, Marshall & Company, appellee, is a "wholesale vendor" of goods, wares and merchandise within the meaning both of the mercantile tax ordinance of the City and of the Act of June 20, 1947, P.L. 745, as amended, 24 P.S. §§ 582.1-582.13, authorizing the collection of a mercantile...

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