Kerchner, Marshall & Co. v. Pittsburgh

Opinion by

Mr. Justice Cohen,

The City and School District of Pittsburgh have appealed from decisions of the County Court of Allegheny County determining that Kerchner, Marshall & Company, appellee, is a “wholesale vendor” of goods, wares and merchandise within the meaning both of the mercantile tax ordinance of the City and of the Act of June 20, 1947, P.L. 745, as amended, 24 P.S. §§582.1-582.13, authorizing the collection of a mercantile license tax by school districts of the first class.1 Since the rate *160of tax for wholesale vendors is one-half that for retail vendors, the lower court’s…