Williams & Co. v. Pittsburgh School District

Opinion by

Mr. Justice Eagen,

These appeals present a dispute between the School District of the city of Pittsburgh (hereinafter District) and Williams and Company (hereinafter Taxpayer), a distributor of metal products located in the city of Pittsburgh, as to the correct amount of mercantile taxes due from Taxpayer for the years 1962 and 1963.

The District imposes a tax on all mercantile sales by authority of the Act of June 25, 1947, P. L. 1145, as amended, 53 P.S. §6851 et seq. The tax rate on retail sales is one mill based on the gross volume of *511business. The rate on brokers’ sales is…