Tax Review Board v. Automatic Plating Co.

Opinion by

Me. Justice Roberts,

This appeal arises out of an assessment of Automatic Plating Company, appellee, by the City of Philadelphia for amounts alleged to have been due under the Philadelphia Mercantile License Tax. Philadelphia Code §19-1001. The assessment was sustained by the Philadelphia Tax Review Board and Automatic appealed to the Court of Common Pleas of Philadelphia County which reversed the. Board and set aside the assessment. On appeal the Superior Court, being equally divided, affirmed. 206 Pa. Superior Ct. 751, 213 A. 2d 647 (1965). Because the facts and issues were…