Periodical Publishers' Service Bureau, Inc. v. Pittsburgh

Dissenting Opinion by

Montgomery, J.:

I respectfully dissent from the action being taken by the majority of this Court in affirming the orders of the lower court.

The issue in these cases is not whether the appellant is doing business in the City of Pittsburgh, but is whether it is a vendor or dealer as distinguished from a broker. General Foods Corporation v. Pittsburgh, 383 Pa. 244, 118 A. 2d 572 (1955).

On the stipulation of facts filed in lieu of testimony, it clearly appears to me that the taxpayer was not a vendor or dealer in magazines. It merely solicited subscriptions to magazines which…