Pittsburgh v. Electric Welding Co.

Opinion by

Mr. Chief Justice Jones,

The City of Pittsburgh, acting by its treasurer, appeals from the order of the court below sustaining the Electric Welding Company’s appeal from a mercantile license tax assessment, with penalties, on the ground that the company’s business operations constituted manufacturing and that, consequently, it was not liable for the tax.

By ordinance No. 488 of December 1, 1947, as amended, the city imposed an annual mercantile license tax on persons engaged in the occupation or business of vending or dealing in goods, wares and merchandise with thé proviso, however,…