Appeals, Nos. 1 and 6, April T., 1958, from judgments of County Court of Allegheny County, Nos. A 707 and A 708 of 1955, in case of Koolvent Aluminum Awning Co. of Pittsburgh v. City of Pittsburgh et al. Judgments affirmed.
J. Frank McKenna, Jr. and Marcus Aaron, II, for City of Pittsburgh, appellant.
Oscar G. Peterson, Assistant Solicitor, with him Mortimer B. Lesher, Solicitor, for School District of Pittsburgh, appellant.
Coleman Harrison, for appellee.
Before Rhodes, P.j., Hirt, Gunther, Woodside, Ervin, and Watkins, JJ. (wright, J., absent).
[ 186 Pa. Super. Page 235]
This opinion is written on two appeals taken from judgments entered in mercantile tax cases by the County Court of Allegheny County in favor of Koolvent Aluminum Awning Co. of Pittsburgh and against the City of Pittsburgh in the one case, and the School District of Pittsburgh in the other case.
The Act of June 20, 1947, P.L. 745, 24 PS § 582.1 et seq., imposes an annual mercantile license tax upon "dealers in goods, wares and merchandise" within the School District of Pittsburgh. See section 4 of the above act, 24 PS § 582.4. "Dealer", by statutory definition, does "... not include any mechanic who keeps a store or warehouse at his place of manufactory or workshop in which he sells only his own manufactures, any person vending or disposing of articles of his own growth, produce or manufacture, or any hawker..." Section 1, supra, 24 PS § 582.1(4).
The Act of June 25, 1947, P.L. 1145, commonly known as the Tax Anything Act, as amended by the Act of May 9, 1949, P.L. 898, 53 PS § 6851 etsweq., authorizes certain political subdivisions, including the City of Pittsburgh, in their discretion by ordinance for general revenue purposes to levy, assess, and collect taxes on persons, transactions, occupations, privileges, subjects and personal property except that such local subdivisions shall not have authority "(4) to levy, assess and collect a tax on goods and articles manufactured in such political subdivision or on the by-products of manufacture, or on minerals, timber, natural
[ 186 Pa. Super. Page 236]
resources and farm products produced in such political subdivision or on the preparation or processing thereof for use or market, or on any privilege, act or transaction related to the business of manufacturing, the production, preparation or processing of minerals, timber and natural resources, or farm products by manufacturers, by producers and by farmers with respect to the goods, articles and products of their own manufacture, production or growth, or on any privilege, act or transaction relating to the business of processing by-products of manufacture, or on the transportation, loading unloading or dumping or storage of such goods, articles, products or by-products." (Emphasis supplied).
Under the authority of the above act, the City of Pittsburgh passed an ordinance imposing a mercantile tax which it assessed against the Koolvent Aluminum Awning Co. of Pittsburgh for the years 1952, 1953, and 1954. The school districts also assessed a tax against the said company for the same ...