Philadelphia Coca-Cola Bottling Co. v. Philadelphia

Opinion by

Mr. Justice Arnold,

This is an appeal from a decree enjoining the city of Philadelphia from imposing a mercantile license tax upon the portion of the business, of the Philadelphia Coca-Cola Bottling Company which is subject to tax under the provisions of the Carbonated Beverages Act of 1925, P. L. 730, as amended, 31 PS §761 et seq. The Booth Bottling Company, Metropolitan Bottling Co., Inc., and Charles E. Hires Company were granted leave to intervene.

Plaintiffs and intervenors are bottlers of soft drinks with plants located in the city of Philadelphia. They claim exemption from the…