Harsco Corp. v. City of PittsBurgh

Opinion by

Judge Craig,

The Harsco Corporation appeals an order of the Court of Common Pleas of Allegheny County, which dismissed Harscos post-trial motion and directed entry of judgment in favor of the City of Pittsburgh. Trial Judge Silvestri held that Harsco was not entitled to a tax refund1 because the business activity in which Harsco engages—the removal of iron from raw slag—does not constitute “manufacturing,” and Harsco is therefore subject to the Business Privilege Tax of the City of Pittsburgh2 consistent with section 2(4) of the Local Tax Enabling Act.3

Pertinent to this appeal, the…