Tax Review Board v. Prager

Opinion by

Mr. Justice Eagen,

The appellee has operated a street-corner newsstand in the City of Philadelphia for several years. The *545city’s Tax Review Board ruled that he was liable for the payment of mercantile tax based upon the gross volume, or receipts, of the business and made assessments accordingly. The lower court reversed the board and held that as a matter of law the tax must be based upon the commissions, that is, the gross receipts of the sales less the cost of the goods sold. The City of Philadelphia questions the correctness of this ruling by this appeal.

The basic facts are not in…