Philadelphia Tax Review Board v. Smith, Kline & French Laboratories

Dissenting Opinion by

Mr. Justice Jones and Mr. Justice Pomeroy:

The question before us is whether the appellee’s payment of the statutory registration fee prescribed by §11 (c) of The Drug, Device and Cosmetie Act1 exempts it from the imposition of the mercantile license tax of the City of Philadelphia. The statute commonly known as the Sterling Act2 grants Philadelphia the power to levy and collect a wide range of taxes for general revenue purposes, subject, however, to the following exception : “. . . except that such council shall not have authority to levy, assess and collect . . . any tax…