Miller Chevrolet Co. v. Pittsburgh

Opinion ex Mr.

Justice Eagen,

Appellant is a franchised General Motors Dealer in new. and used automobiles. As such, it is subject to the assessment by the City and School District of Pittsburgh of a mercantile tax of two mills and one mill, respectively, “on each dollar of the volume of the annual gross business transacted.” Not having included in its computations of gross receipts the difference between the manufacturer’s recommended list price, on the one hand, and alternately, the price at which the items were actually sold where no trade-in transaction was involved, or the total of the…