Royal McBee Corporation Tax Case

Opinion by

Mr. Justice Bell,

Is the taxpayer entitled to a refund of mercantile taxes paid by it to which the City of Pittsburgh was hot legally entitled?

Taxpayer was a foreign manufacturing corporation which sold some of its products in Pittsburgh.

In Isaly Dairy Co. v. Pittsburgh, 379 Pa. 108, 108 A. 2d 728 (November 8, 1954), this Court decided that a mercantile license tax could not be imposed by the City under the Act of June 25, 1947, P. L. 1145, 53 PS 6851, as amended by the Act of May 9, 1949, P. L. 898, on receipts from the sale of products manufactured in Pittsburgh by a Pennsylvania…