Freeman v. City of Philadelphia

Opinion by

Ross, J.,

Appellants initiated this action by a complaint in equity to restrain the City of Philadelphia from collecting a tax levied against auctioneers. The court below dismissed the complaint and this appeal followed.

On February 23, 1945 the City of Philadelphia passed an ordinance “imposing a tax on all persons, firms, corporations and associations carrying on the business of auctioneers; providing for the collection thereof, and for the registration of such persons, firms, corporations and associations, and imposing penalties”. The tax imposed is |500 per year. Appellants paid…