Legal Opinion

Leberak v. Mayor of Chester

Pennsylvania Court of Common Pleas, Delaware County

Decided July 13, 1950No. 119Published

1Opinion of the Court

Toal, J.,

— This was a bill in equity filed by plaintiffs to enjoin defendants from charging or collecting any tax from them under the provisions of Ordinance No. 73 of 1948 of the City of Chester, Pa., which provides for the imposition on and collection of a mercantile license tax from:(1) Wholesale vendors of or dealers in goods, wares, and merchandise; that is, those persons who sell to vendors of or dealers in goods, wares and merchandise.(2) Retail vendors of or dealers in goods, wares and merchandise; that is, those vendors or dealers who are not wholesale vendors or dealers.

The…

2Cases cited4 opinions

  1. Haguer v. Committee for Industrial OrganizationSupreme Court of the United States · 1939
  2. Schneider v. State (Town of Irvington)Supreme Court of the United States · 1939
  3. Smith v. . WilcoxNew York Court of Appeals · 1862
  4. Newcastle City v. TreadwellSuperior Court of Pennsylvania · 1907

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