Young Men's Christian Ass'n v. Philadelphia

Opinion by Keller, P. J.,

This suit in equity is concerned with the City Sales Tax ordinance of Philadelphia, adopted February 8, 1938, but since repealed, which imposed a tax of two per centum upon the amount of every sale in the City of Philadelphia of:

“(a) Tangible personal property sold at retail, except those articles described in Schedule ‘A,’ below; (b) Gas, electricity, refrigeration and steam, and gas, electric, refrigeration, steam, telephone and telegraph service, for domestic or commercial use;(c) Food and drink (other than alcoholic beverages) and entertainment in restaurants,…