Legal Opinion
Sterling v. Philadelphia
Supreme Court of Pennsylvania
Decided June 28, 1954No. Appeal, 120PublishedCited by 57 opinions
1Opinion of the Court
Opinion by
Mr. Chief Justice Horace Stern,
There are two questions involved in this appeal: (1) Does the ordinance of the City of Philadelphia of December 9, 1952, imposing a so-called mercantile license tax, include in its coverage members of the bar engaged in the practice of their profession? (2) If so, is the ordinance unconstitutional as an interference with the judicial branch of government?
The ordinance in question is entitled, “AN ORDINANCE To provide revenue by imposing a mercantile license tax on persons engaging in certain businesses, including manufacturing, professions,…
2Cases cited19 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Collector v. DaySupreme Court of the United States · 1871
- Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
- National Biscuit Co. v. PhiladelphiaSupreme Court of Pennsylvania · 1953
14 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Allstate Insurance v. HeffnerSupreme Court of Pennsylvania · 1980
- State v. EricksonAlaska Supreme Court · 1978
- Sherwood v. ElgartSupreme Court of Pennsylvania · 1955
- Zimmerman v. O'BANNONSupreme Court of Pennsylvania · 1982
- Commonwealth v. McHughSupreme Court of Pennsylvania · 1962
52 more not listed; retrieve them via the Exa API.