Appeal, No. 7, April T., 1958, from judgment of County Court of Allegheny County, No. A-1673 of 1955, in case of Electric Welding Company v. School District of Pittsburgh et al. Judgment affirmed.
Oscar G. Peterson, Assistant Solicitor, with him Mortimer B. Lesher, Solicitor, for School District of Pittsburgh, appellant.
James D. Wills, with him Miller, Hay & Entwisle, for appellee. for appellee.
Before Rhodes, P.j., Hirt, Gunther, Woodside, Ervin, and Watkins, JJ. (wright, J., absent).
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This is an appeal from a judgment of the County Court of Allegheny County sustaining an appeal of
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the Electric Welding Company from a mercantile tax assessment made by the School District of Pittsburgh.
Both the decision and the statutory law which govern this case were reviewed by us in Koolvent Aluminum Awning Co. of Pittsburgh v. Pittsburgh, 186 Pa. Superior Ct. 233, and we see no reason to repeat here what we said there.
An examination of the findings of the court below convinces us that its conclusion was correct. In order to explain the operation of the Electric Welding Company we shall quote from the findings of President Judge LENCHER, and in doing so we shall substitute "company" for "appellant" to avoid the confusion which might arise from the fact that the appellant in the county court is the appellee here.
The court below found: "Electric Welding Company is a corporation under the laws of the Commonwealth of Pennsylvania, with its administrative office located in the Sherwyn Hotel Building, Pittsburgh, Pennsylvania, and its operating plant or shop situated in the Borough of Canonsburg, Washington County..."
The company "is engaged in the business of engineering and the application of certain separate plant operations to steel materials from which are obtained concrete reinforcing steel products which are sold to corporations and individuals engaged in the construction of concrete highways, buildings and bridges. The company's products are (a) concrete reinforcing bars, (b) load transfer units, (c) column spirals, ...