Philadelphia v. Samuels

Opinion by

Mb. Justice Linn,

These two appeals, argued together, involve the validity of an ordinance of Philadelphia, imposing a tax measured hy a percentage of gross receipts from the transaction which takes place when an automobile is parked in an open parking lot.

The city’s appeal, No. 307, brings up a proceeding in equity by Sley System Garages, a corporation organized under the General Corporation Act of 1874, P. L. 73, to restrain the city from enforcing the ordinance. A decree restraining the city was affirmed by the Superior Court; On the city’s application, this appeal was allowed.

The…