City of Reading v. Atlantic Refining Co.

Hess, J.,

The City of Reading, plaintiff, instituted an action of assumpsit against Atlantic Refining Company, defendant, seeking to collect certain mercantile license taxes claimed to be due and owing to plaintiff by defendant for the year 1952 and a portion of the year 1953 under ordinance no. 50, enacted by plaintiff on November 16,1949. Defendant contends that no tax is owing for. the reason that the amount claimed is sought to be levied and collected as a license tax on merchandise manufactured by defendant in Pennsylvania and sold by it in the City of Reading. The parties agree that the…