City Stores Co. v. Philadelphia

Opinion by

Ms. Chief Justice Horace Steen,

Plaintiff, City Stores Company, successfully maintained a hill in equity against defendant, the City of Philadelphia, to restrain it from assessing against plaintiff certain documentary stamp taxes. Defendant appeals from the decree of the court below granting the injunction prayed for.

An ordinance of the City of September 7, 1937, 1 entitled “To provide revenue by imposing a stamp tax upon certain transactions relating to documents and obligations; . . .” provided that “Every person who makes, executes, issues, or delivers any document . . . shall be…