Saulsbury v. Bethlehem Steel Co.

Opinion by

Mr. Justice Eagen,. . On December 1, 1961, the City of Johnstown in Cambria County, pursuant to the authority given by *318the Act of June 25, 1947, P. L. 1145, as amended, 53 P.S. §6851, enacted an ordinance levying an occupational privilege tax of $10 per annum for the year 1962, on every individual engaged in an occupation within the corporate limits of the city, whose gross earnings would amount to $600 or more during the year.

The pertinent provision of the ordinance is as follows: “Beginning on the first Monday of January, 1962, each individual engaged in an occupation in which his…