Abbotts Dairies, Inc. v. Philadelphia

Opinion by

Mr. Justice Roberts,

Effective January 1, 1953, the City of Philadelphia enacted a Mercantile License Tax upon persons and *133companies engaged in certain business activities within the city. This tax was authorized by the Sterling Act, Act of August 5, 1982, P. L. 45, §1, as amended, 53 P.S. §15971. The appellants, however, believed that the imposition of the tax as to them was a violation of the exemption for state licensed companies contained in the Sterling Act. Therefore, in early 1953 they successfully sought a perpetual injunction prohibiting the city from taxing them under the…