Warren's Petition

Hargest, P. J.,

The petitioner represents that he is a registered pharmacist and has been such since October 24, 1922; that he conducts a drug store in the City of Philadelphia, where he has been compounding and dispensing prescriptions of duly licensed physicians; that the Secretary of Revenue, interpreting the Emergency Relief Sales Tax Act of August 19,1932, P. L. 92, 72 PS §3282, threatens to impose a tax upon him which he avers is illegal because the compounding and dispensing of physicians’ prescriptions is a professional service and not a “sale” by a “vendor”, as those terms are used in…