Equitable Gas Co. v. Pittsburgh School District

Opinion by

Mr. Justice Bell,

Each of the appellees is a corporation organized under the Natural Gas Act of 1885, P. L. 29, 15 PS §1981 et seq., and is engaged in the production, transportation and distribution of natural gas to the public. Each appellee maintains its principal office and place of business within the City of Pittsburgh. Each appellee is subject to regulation by the Pennsylvania Public Utility Commission. A deficiency assessment for Mercantile License taxes for the years 1954 through 1958 or 1959 was made against each appellee by the Treasurer of the School District. The lower…