Hughes v. Pittsburgh

Opinion by

Mr. Justice Allen M. Stearne,

The City of Pittsburgh and David A. Smith, City Treasurer, appeal from the judgment of the Superior Court which affirmed the judgment of the County Court of Allegheny County sustaining an appeal and declaring void assessments of the mercantile tax against Hughes-Ogilvie Company, a partnership, as a retailer. The single question is whether or not the sales of merchandise here involved were wholesale sales.

According to the .-'stipulation of; counsel, and as stated by the Superior: Court in its-opinion, “. . . the disputed categories are the sales made by…