Philadelphia v. Mancini

Opinion by

Mr. Justice Jones,

Amil Mancini was a cement contractor in Philadelphia whose business generally entailed working for general construction contractors for which work Mancini would submit bids to the general contractors. Mancini’s business required the employment of other persons, both residents and nonresidents of Philadelphia.

The City of Philadelphia (City), by ordinance, imposes a tax on all salaries, wages and other compensation earned by residents of the City or by nonresidents whose work is done or services performed within the City. Under tlie provisions of this ordinance each…