Duquesne Club v. Pittsburgh

Opinion by

Hirt, J.,

Under the Act of June 20, 1947, P.L. 745, 24 PS §582.1, et seq., the School District of the City of Pittsburgh levied a Mercantile License Tax on Duquesne Club for the year 1948. The tax was based on the gross receipts from sales of food, liquor, cigars and cigarettes, and from the operation of its billiard room. Under Ordinance No. 488 of the City of Pittsburgh the city levied a like Mercantile License Tax against the appellee club for the year 1948 based also upon its gross receipts from the same services, except the sale of liquor. The ordinance was adopted on the…