Legal Opinion
Goldstein v. Pittsburgh School District
Supreme Court of Pennsylvania
Decided December 9, 1952No. Appeals, 187 and 188PublishedCited by 23 opinions
1Opinion of the Court
Opinion by
Mb. Justice Bell,
The most important question in this case is the constitutionality of an Act and of an Ordinance levying mercantile license taxes. The Act and the Ordinance are so similar and the questions involved are so closely related that they will be considered together.
The School District of Pittsburgh is authorized by the Act of June 20, 1947, P. L. 745, 24 PS 582.1-582.13 to impose a mercantile license tax upon wholesale vendors at the rate of one-half (%) mill on each dollar of the annual gross business transacted by the vendor. The classifications of vendors, the formulae…
2Cases cited18 opinions
- Turco Paint & Varnish Co. v. KalodnerSupreme Court of Pennsylvania · 1936
- Allentown School District Mercantile Tax CaseSupreme Court of Pennsylvania · 1952
- Genkinger v. New CastleSupreme Court of Pennsylvania · 1951
- Knisely v. CotterelSupreme Court of Pennsylvania · 1900
- Sablosky v. MessnerSupreme Court of Pennsylvania · 1952
13 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Keystone Metal Co. v. PittsburghSupreme Court of Pennsylvania · 1953
- Graybar Electric Co. v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1954
- New Mexico Electric Service Co. v. JonesNew Mexico Court of Appeals · 1969
- Estate of HighbergerSupreme Court of Pennsylvania · 1976
- Don Allen Chevrolet Co. v. PittsburghSupreme Court of Pennsylvania · 1964
18 more not listed; retrieve them via the Exa API.