Pittsburgh v. Cities Service Oil Co.

Opinion by

Judge Rogers,

These are consolidated appeals by the City and the School District of Pittsburgh from judgments of the Court of Common Pleas of Allegheny County awarding appellee, Cities Service Oil Company, refunds of deficiency assessments of mercantile license taxes, penalty and interest paid under protest.

Cities Service Oil Company conducted business at two locations within the City of Pittsburgh. One was a retail service station at Coltarit and Bates Street; the other a business office at 32 East Carson Street. After the passage of the Act of 1947, June 20, P. L. 745, 24 P.S.…