Paper Products Co. v. Pittsburgh

Opinion by

Woodside, J.,

The question before us in this appeal from the County Court of Allegheny County is whether the appellant made certain sales as a “wholesale dealer or vendor,” or whether it made them as a “retail dealer or vendor,” as those terms are used in the Mercantile License Tax Act of June 20, 1947, P. B. 745, Section 1, 24 PS §582.1 et seq. and Ordinance No. 488 of the City of Pittsburgh, enacted under authority of the Act of June 25, 1947, P. B. 1145 (53 PS §§2015.1-2015-8).

The court below adopted the contention of the city and school district that the taxpayer made the…