City of Pittsburgh v. Allegheny Valley Bank

OPINION OF THE COURT

ROBERTS, Justice.

Since 1969, the City of Pittsburgh has imposed a Business Privilege Tax on local business revenues.1 On August 30, 1973 the City brought assumpsit actions in the Allegheny County Court of Common Pleas against five state banks and four national banks for failure to pay this tax.2 The City *548alleged that the state banks were subject to the Business Privilege Tax for the years 1969 to 1973, resulting in unpaid tax liability of at least $300,000, and that the national banks were subject to the Business Privilege Tax for the years 1970 to 1973, resulting in…