FDR Publications v. City of Allentown

BACKENSTOE, P.J.,

Before this court for disposition is the. appeal of petitioner, FDR Publications Inc., from an assessment by the City of Allentown of the business privilege tax. Pursuant to Ordinance no. 11851 as amended by Ordinance no. 12429 enacted under the authority of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, *89section 2, 53 P.S. 6902, the City of Allentown can levy, assess and collect taxes upon persons, trans-' actions, occupations, privileges, subjects and personal property. The city cannot, however, levy, assess and collect taxes on manufactured goods.

For the…