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DAVIDSON v. CITY OF PHILA.

44 Pa. D. & C. 2d 353 (1968)

Davidson v. City of Philadelphia

Common Pleas Court of Philadelphia County, Pennsylvania.

January 24, 1968.

Attorney(s) appearing for the Case

Arthur R. Littleton, for Davidson Transfer and Storage Company and Pinto Trucking Service.

Harold S. Shertz, for Rodgers Motor Lines, Inc. and Contact Carrier Lines, Inc.

John B. H. Carter, for Bell Telephone Company of Pennsylvania, Reliance Insurance Company of Philadelphia and Fire Association of Philadelphia.

Robert L. Bast, for National Union Indemnity Company, National Union Fire Insurance Company and Birmingham Fire Insurance Company.

Robert Dechert, for Penn Mutual Life Insurance Company.

Roy G. Schubert, for Provident Mutual Life Insurance Company.

Richard H. Hellenberg, for Fidelity Mutual Life Insurance Company.

Winer & Einhorn, for independent taxicab owners in Philadelphia.

Edward G. Bauer, Jr., and Albert J. Persichetti, for defendants.

CARROLL, P. J., January 24, 1968.

In 1953, The Bell Telephone Company and various other complainants instituted this action in equity to restrain the City of Philadelphia from imposing the mercantile license tax on receipts derived from their local business activities. This court determined that under the Act of August 5, 1932, P. L. 45, sec. 1, as amended, 53 PS § 15971 (also known as the Sterling Act) said receipts were immune from municipal taxation and accordingly...

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