Mount Vernon Corp. v. Revenue Commissioner

Brown, P. J.,

This is an appeal from the Tax Review Board of the City of Philadelphia. Mount Vernon Corporation, appellant, petitioned the board for a review of a disputed assessment of the mercantile license tax for the years 1953 and 1954. Appellant reported in its respective returns a tax of $1,882.51 for 1953 and $1,930.12 for 1954. These amounts were increased by subsequent assessments of the commissioner of revenue of the city to $2,858.86 for 1953 and $2,276.40 for 1954. The higher assessments resulted because appellant’s taxes were recomputed at the rate of three mills on each dollar…