Philadelphia School District v. Rosenberg

Opinion by

Me. Justice Eagen,

This appeal is by the School District of the City of Philadelphia from the order and judgment of the court below, sustaining the contention of the appellee that he is not liable for certain assessments against him of General Business Taxes for the years 1953 through 1958, imposed under the provisions of the Act of May 23, 1949, P. L. 1669, 24 PS (Supp.) §584.1 et seq., as amended.

Under said statute, receipts realized from the “delivery of goods ... of the taxpayer’s own manufacture” to customers outside of Philadelphia are exempt from assessment. The lower court…