G. A. & F. C. Wagman, Inc. v. Manchester Township

Opinion by

Judge Craig,

G.A. and F.C. Wagman, Inc. (Wagman) appeals an order of the Court of Common Pleas of York County which upheld Manchester Townships right to tax Wag-mans gross receipts from intrastate business conducted outside the township, under the townships Business Privilege Tax Ordinance, No. 78-15 (ordinance). This is the second time this case has come before this court; in an earlier opinion 1 we held that the ordinance was an invalid extension of the townships power to tax transactions, occupations, and privileges under section 2 of the Local Tax Enabling Act 2 to the extent…