Legal Opinion
Horigan v. City of Pittsburgh
Superior Court of Pennsylvania
Decided July 21, 1955No. Appeal, 230PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Hiet, J.,
On the authority of the Act of June 25, 1947, P. L. 1145, 53 PS §2015.1 et seq., the City of Pittsburgh enacted its Ordinance No. 488, effective November 29, 1947, which imposed an annual mercantile license tax on wholesale and retail vendors or dealers in goods, wares and merchandise. The amending Act of May 9, 1949, P. L. 898 struck down the power to levy a tax “on goods and articles manufactured in such political subdivision ... or on any privilege, act or transaction related to the business of manufacturing . . .” The ordinance by its terms in §l(d) provided that…
2Cases cited7 opinions
- Norris Bros. v. CommonwealthSupreme Court of Pennsylvania · 1856
- Brown & Zortman Machinery Co. v. PittsburghSupreme Court of Pennsylvania · 1953
- Jamison Coal & Coke Co. v. Unity Township School DistrictSupreme Court of Pennsylvania · 1949
- Commonwealth v. Peerless Paper Specialty, Inc.Supreme Court of Pennsylvania · 1940
- Commonwealth v. Paul W. Bounds Co.Supreme Court of Pennsylvania · 1934
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Harry Pitts, William Faust, Philip D'angelo, Arthur Sharp and Jack Travis v. Elvin H. KunsmanCourt of Appeals for the Third Circuit · 1966
- Koolvent Aluminum Awning Co. v. PittsburghSuperior Court of Pennsylvania · 1958
- City of Bradford v. Pecora, Pennsylvania Court of Common Pleas, McKean County1966
- Commonwealth v. Hardes Lumber Corp., Pennsylvania Court of Common Pleas, Dauphin County1961