Directory Publishing Co. v. Pittsburgh

Opinion by

Wright, J.,

This is an appeal by Directory Publishing Company, hereinafter referred to as Directory, from a judgment entered in the County Court of Allegheny Coun*425ty following the dismissal of Directory’s appeal from the assessment by the City of Pittsburgh of mercantile tax and license fees for the years 1948 to 1963. The pivotal issue is whether the activity in which Directory engages constitutes manufacturing.

The taxes here in question were imposed by ordinance enacted under the authority of the Act of June 25, 1947, P. L. 1145, as amended, 53 P.S. 6851 et seq., commonly known as…