Jefferson Grocery Co. v. Pittsburgh School District

-Opinion by

Me. Justice Cohen,

In Philadelphia School District, Appellant v. Frankford Grocery Co., 376 Pa. 542, 103 A. 2d 738 (1954), we held that the Frankford Grocery Company was. not taxable under the Act. of May 23, 1949, P. L. 1669, 24 P.S. §584.1, which provides that every person engaging in'any business in any school 'district of the first class shall pay an annual tax, and defines business as “carrying on or exercising, for gain or profit” any trade, business or commercial activity.

The Frankford Grocery Company was a buying organization' established by individually-owned grocery…