Home Oldsmobile Co. v. Township of Pine

Opinion by

Judge Williams, Jr.,

This case arose when four licensed automobile dealers (dealers), doing business in Pine Township, Allegheny County, filed a joint suit for a declaratory judgment in the Court of Common Pleas of Allegheny County.1 In that action, the dealers sought to have that court declare invalid, or to declare them exempt from, two tax ordinances enacted by Pine Township *425by authority of The Local Tax Enabling Act (Enabling Act).2 When the Count of Common Pleas entered a final order adverse to their action, the dealers appealed to our Count.

The dealers’ appeal (No. 3004 C.D.…