Philadelphia School District v. Frankford Grocery Co.

Opinion by

Mr. Justice Chidsey,

In this action of assumpsit the School District of Philadelphia sought to recover the sum of $29,056.03 *544as additional tax dne under a levy made in 1950 upon the gross receipts of the defendant for the calendar year 1949. The tax was imposed under the provisions of the Act of May 23, 1949, P. L. 1669, 24 PS §584.1 et seq., at the rate of 1 mill per dollar on gross receipts. The defendant’s gross receipts in 1949 amounted to $29,358,488.33 and it paid tax on $302,464.06 thereof, claiming that the balance represented receipts from the distribution of commodities and…