Hazen Engineering Co. v. Pittsburgh

Opinion by

Woodside, J.,

In an effort to determine a simple legal problem, based upon facts easily ascertainable and beyond legitimate dispute, the appellant corporation filed a bill in equity on December 10, 1951. It, and presumably the taxing authorities, wanted to know whether the corporation was a “manufacturer,” as the term is used in a tax ordinance of the City of Pittsburgh, and the act authorizing the adoption thereof, and an act imposing a tax on residents of the school district of that city.

The city and school district both answered the bill, and after considerable testimony was…