Philadelphia Ass'n of Linen Suppliers v. Philadelphia

Opinion by Ehodes, J.,

The Council of the City of Philadelphia, on February 8, 1938, adopted an ordinance known as the “City Sales Tax Ordinance,” and on February 24, 1938, certain amendments were made thereto. The ordinance, as amended (since repealed), bears a title in part as follows: “To provide revenue by imposing an emergency sales tax upon sales of certain tangible personal property, excepting certain foods, certain drugs and medicines, newspapers and periodicals, and rendering of certain services.......”

Section 1 (d) of the ordinance contained the following definition: “The word ‘sale’…