Paper Products Co. v. Pittsburgh

Opinion by

Me. Justice Bell,

Paper Products Company, Inc. ivas a dealer or vendor of goods, wares and merchandise. The .question involved is whether Paper Products Company was taxable as a “wholesale dealer or vendor” or as a “retail dealer or vendor” in the following transactions — as those terms are used in the Mercantile License Tax Act of June 20, 1947, P. L. 745, §1, 24 PS §582.1, et. seq., and in Ordinance 488 of 1947 of the City of Pittsburgh (enacted under authority of the Act of June 25, 1947, P. L. 1145, 53 PS §2015.1-2015.8). The provisions of the statute and of the ordinance are,…