Fischer v. Pittsburgh

Opinion by

Woodside, J.,

This is an appeal by the City of Pittsburgh from an order of the Common Pleas Court of Allegheny County sustaining a complaint in equity to prohibit the city from collecting a one percent tax on a partnership’s net profits derived solely from the business of manufacturing.

The action was submitted to the lower court as a “case stated” so there is no dispute as to the facts.

The City of Pittsburgh by an ordinance approved January 27, 1954 imposed a one percent (1%) earned income tax on salaries, wages, commissions and other compensation and on net profits earned from…