Philadelphia Tax Review Board v. Manheim Laundry Co.

Opinion by

Mr. Justice Musmanno,

Manheim Laundry Company appeals from an assessment of mercantile license tax by the City of Philadelphia for the years 1953-56 on gross receipts collected from Manheim’s customers living beyond the borders of Philadelphia. Manheim conducts a family service laundry, its sole plant being located within the City of Philadelphia where the laundry work is accomplished. It employs route salesmen who pick up the soiled laundry at the homes of its customers and returns it after *267the cleansing operation has been completed. If a customer lives outside the City of…