Kohn v. Philadelphia

Opinion by

Rhodes, J.,

The City of Philadelphia, on February 8, 1938, adopted an ordinance, subsequently amended and since repealed, which was entitled “An ordinance to provide revenue by imposing an emergency sales tax upon sales of certain tangible personal property......”

Plaintiff, a dealer in plumbing fixtures, by a bill in equity, sought to restrain the collection of certain taxes under this ordinance./ Defendants’ answer admitted substantially all the allegations of the bill; and the court below thereupon sustained plaintiff’s objections, and found that the sales made by plaintiff under…