Schomaker v. Pittsburgh

Opinion by

Hoppman, J.,

Appellants are individuals trading and doing business as Schomaker Company. The company sells flour *201and other supplies to bakers. These products are not resold but are used for baking bread and pastries. Appellee, School District of Pittsburgh, imposes a mercantile tax under the authority of the Act of June 20, 1947, P. L. 745, §1, as amended, 24 P.S. §582.1 et seq. Appellee, City of Pittsburgh, levies a mercantile tax pursuant to the Act of June 25, 1947, P. L. 1145, §1, as amended, 53 P.S. §6851 et seq. The tax rate for retail vendors is double the rate for wholesale…