Philadelphia v. Sam Bobman Department Store Co.

Opinion by

Woodside, J.,

This is an appeal from an order of the Municipal Court of Philadelphia dismissing a motion of the City of Philadelphia for judgment on the pleadings in its suit in assumpsit to collect a delinquent tax claim.

The defendant, a Pennsylvania corporation, filed tax returns for the years 1953 and 1954, and paid the mercantile license tax which it admitted on its returns to be due. Thereafter, the city, upon audit of the defendant’s records, assessed an additional tax against it in the amount of $774.13, plus interest and. penal ties. The defendant received notice of the…