Bell Telephone Co. v. Philadelphia

Opinion by

Mr. Justice Cohen,

Pursuant to the power granted by the Act of August 5, 1932, P. L. 45, §1, as amended, 53 P.S. §15971, known as the Sterling Act, the City of Philadelphia adopted an ordinance imposing a Mercantile License Tax upon persons engaged in certain business activities within the City. This Act also has the effect of prohibiting the imposition of any tax by the City on items subject to a State tax or license fee.

The Bell Telephone Company (Bell), appellant, and others in 1953 successfully sought a decree in equity prohibiting as to them the imposition of the Mercantile…