H. J. Heinz Co. v. City of Pittsburgh

Weiss, J.,

This action is a complaint in equity seeking to enjoin defendant, City of Pittsburgh, from collecting penalty and interest on $1,736.55, the agreed amount of the H. J. Heinz Company’s mercantile tax for the year 1950.

The facts in this case are not in dispute; the history is somewhat lengthy, but a summary of the cogent facts will suffice.

Plaintiff manufactures, produces and prepares foodstuffs for sale. It paid mercantile license taxes in each year based upon what it considered to be its taxable sales. The question of which of plaintiff’s products were manufactured was litigated in…