PHILADELPHIA v. SMITH


412 Pa. 262 (1963)

Philadelphia, Appellant, v. Smith.

Supreme Court of Pennsylvania.

October 9, 1963.


Attorney(s) appearing for the Case

Matthew W. Bullock, Jr., Assistant City Solicitor, with him Pace Reich, Assistant City Solicitor, James L. Stern, Deputy City Solicitor, and Edward G. Bauer, Jr., City Solicitor, for City of Philadelphia, appellant.

Harold E. Kohn, with him William T. Coleman, Jr., John W. Frommer, Jr., Bruce W. Kauffman, and Dilworth, Paxson, Kalish, Kohn & Dilks, for appellant.

Edward Friedman, Deputy Attorney General, with him Walter E. Alessandroni, Attorney General, for Secretary of Revenue, appellee.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.


OPINION BY MR. JUSTICE COHEN, October 9, 1963:

Appellants here seek an injunction restraining the Pennsylvania Secretary of Revenue from collecting or attempting to collect the gross receipts tax imposed on the receipts of the Philadelphia Gas Works by the Act of June 1, 1889, P.L. 420, § 23, as amended by the Act of November 21, 1959, P.L. 1553 (72 P.S. § 2181). The Philadelphia Gas Works (Gas Works) is owned by the City of Philadelphia (City) and operated...

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