COMMONWEALTH v. McHUGH


406 Pa. 566 (1962)

Commonwealth v. McHugh, Appellant.

Supreme Court of Pennsylvania.

March 13, 1962.


Attorney(s) appearing for the Case

Manus McHugh, with him John Y. Scott, and Strong, Sullivan, Saylor & Ferguson, for appellant.

Lewis Kates, Deputy to the City Solicitor, with him Leonard B. Rosenthal, Assistant City Solicitor, and David Berger, City Solicitor, for City of Philadelphia, intervenor-appellant.

N. David Rahal, Deputy Attorney General, with him David Stahl, Attorney General, for Commonwealth, appellee.

David Dunlap, for utility associations, as amici curiae.

Park B. Dilks, Jr., Thomas V. Lefevre, Ernest R. von Starck, and Morgan, Lewis & Bockius, for water companies, as amici curiae.

Leon D. Metzger, William H. Wood, John B. King, and Hull, Leiby and Metzger, for telephone company, amici curiae.

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


OPINION BY MR. JUSTICE EAGEN, March 13, 1962:

The appellant contractor entered into a series of five contracts with the water department of the City of Philadelphia to construct and install water-pipe lines, extending the existing water system of the city. The narrow, but difficult, question involved in this appeal is: Are the materials purchased in the fulfillment of these contracts subject to a use tax assessment under the provisions of the Pennsylvania Selective...

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