Armour and Co. v. Pittsburgh

Opinion by

Me. Justice Horace Stern,

The question is the extent to which certain meatpacking establishments in Allegheny County are subject to mercantile license taxes levied by the City of Pittsburgh and the School District of Pittsburgh for the year 1948.

The Act of June 25, 1947, P. L. 1145, gave authority to cities of the second class A and certain other political subdivisions to levy such taxes on persons, transactions, occupations, privileges, subjects and personal property within their limits as they should determine, but not on a privilege, transaction, subject, occupation or personal…