Davidson v. City of Philadelphia

Carroll, P. J.,

In 1953, The Bell Telephone Company and various other complainants instituted this action in equity to restrain the City of Philadelphia from imposing the mercantile license tax on receipts derived from their local business activities. This court determined that under the Act of August 5, 1932, P. L. 45, sec. 1, as amended, 53 PS §15971 (also known as the Sterling Act) said receipts were immune from municipal taxation and accordingly, on May 22, 1953, we entered the following decree:

“It is adjudged, ordered and decreed:

“1. That those provisions of the Mercantile License Tax…