D. L. Ward Co. v. Tax Review Board

Opinion by

Mr. Justice Cohen,

This is an appeal under Rule 68% by the City of Philadelphia from the judgment of the Court of Common Pleas No. 4 of Philadelphia County reversing the decision of the Tax Review Board of the City of Philadelphia, which held that certain sales by appellee-taxpayer were sales at retail for purposes of the Philadelphia Mercantile License Tax.

*586This tax is imposed by the City of Philadelphia upon the privilege of engaging in business in Philadelphia for gain or profit. Philadelphia Code, §19-1000. The tax is computed at the rate of three mills per dollar on the gross…