National Biscuit Co. v. Philadelphia

Opinion by

Mr. Chief Justice Horace Stern,

The present appeals challenge the validity of an ordinance of December 9, 1952, of the City of Philadelphia and question its applicability to the various taxpayers involved in these proceedings.

It has become a mere platitude to state, what has so often been proclaimed, that courts- are concerned, not with the wisdom of legislation, but with the right of the legislative body to enact it, — not with policy but with poioer.

The ordinance is entitled in part: “An Ordinance to provide revenue by imposing a mercantile license tax on persons engaging in…