Murray Et Ux. v. Philadelphia

Opinion by

Mr. Justice Linn,

This appeal by the city involves the application of the ordinance considered in Breitinger v. Philadelphia, argued immediately before this case, 363 Pa. 512, 70 A. 2d 640. The plaintiffs, husband and wife, filed their bill to restrain the collection of taxes on income received from certain transactions, contending that only earned income, as defined in the ordinance, was subject to the tax and that the income proposed to be taxed by defendants was not earned income within the terms of the ordinance.

Much that was said in disposing of the city’s appeal in BreitingePs…