American Stores Co. v. Boardman

Opinion by

Mr. Justice Drew,

The plaintiffs, American Stores Company, Stanley Company of America, Warner Bros. Pictures, Inc., and Warner Bros. Theatres, Inc., (Pa.), all of which are corporations operating, maintaining and controlling a large chain of stores or theatres throughout this state, filed separate bills in equity to restrain the Secretary of Revenue of the Commonwealth of Pennsylvania from enforcing against them the provisions of the “Store and Theatre Tax Act”, approved June 5, 1937, P. L. 1656, on the ground, inter alia, that such legislation violates article IX, section 1, of the…