Lorr Equipment & Supply Co. Appeal

GREEVY, P. J.,

The City of Williamsport, pursuant to the Local Agency Law, *708of December 2, 1968, P.L. 1133, 53 P.S. §11301 et seq., filed an appeal from the ruling of the city’s board of revision of taxes and appeals, which held that the sales of Lorr Equipment and Supply Company do not constitute taxable transactions under the mercantile license tax ordinance. The parties have stipulated to a decision based on the certified record of the board without additional testimony, and the city limits its appeal to the question of whether the board’s decision was in accordance with the law. More…