Honorbilt Products, Inc. v. Philadelphia

Opinion by

Mr. Justice Chidsey,

The plaintiff, Honorbilt Products, Inc., brought an action in assumpsit to recover from the defendant, City of Philadelphia, the sum of $5,191.51, representing taxes and penalties for the year 1953 alleged to have been illegally collected by the City under its Mercantile License Tax Ordinance of December 9, 1952, as amended. The ordinance imposed a tax of 3 mills on the gross volume of business transacted within the city by the taxable. The City filed an answer denying liability, and by stipulation the case was heard by the court without a jury on the complaint,…