Philadelphia Tax Review Board v. Smith, Kline & French Laboratories

Opinion by

Mr. Justice Cohen,

Smith, Kline and French Laboratories manufactures and sells drugs, as defined by The Drug, Device and Cosmetic Act of September 26, 1961, P. L. 1664, §2(b), 35 P.S. §780-2(b) (Act) at two facilities located in Pennsylvania, including one within the limits of the City of Philadelphia. As required by Section 11 of the Act, Smith, Kline and French registered its manufacturing establishments in Pennsylvania in 1962 with the Secretary of Health of the Commonwealth and paid to *199the Commonwealth the statutory registration fees dictated by §11 (c) of the Act, viz., $100.00…