Philadelphia v. Smith

Opinion by

Me. Justice Cohen,

Appellants here seek an injunction restraining the Pennsylvania Secretary of Bevenue from collecting or attempting to collect the gross receipts tax imposed on the receipts of the Philadelphia Gas Works by the Act of June 1, 1889, P. L. 420, §23, as amended by the Act of November 21, 1959, P. L. 1553 (72 P.S. §2181). The Philadelphia Gas Works (Gas Works) is owned by the City of Philadelphia (City) and operated by the United Gas Improvement Company (Company) under an agreement whereby Company receives all revenues from Gas Works, pays all operating expenses and…