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ROYAL MCBEE CORPORATION TAX CASE. (06/30/58)

June 30, 1958

ROYAL MCBEE CORPORATION TAX CASE.


Appeal, No. 10, March T., 1958, from judgment of County Court of Allegheny County, 1956, No. A-1498, in case of Appeal of Royal McBee Corporation et al. Judgment, as modified, affirmed.

COUNSEL

Regis Narin, Assistant City Solicitor, with him George Shorall, Assistant City Solicitor, and J. Frank McKenna, Jr., City Solicitor, for appellant.

Frank J. Gaffney, with him Thorp, Reed & Armstrong, for appellee.

Before Jones, C.j., Bell, Chidsey, Musmanno, Arnold, Jones and Cohen, JJ.

Author: Bell

[ 393 Pa. Page 478]

OPINION BY MR. JUSTICE BELL

Is the taxpayer entitled to a refund of mercantile taxes paid by it to which the City of Pittsburgh was not legally entitled?

Taxpayer was a foreign manufacturing corporation which sold some of its products in Pittsburgh.

In Isaly Dairy Co. v. Pittsburgh, 379 Pa. 108, 108 A.2d 728 (November 8, 1954), this Court decided that a mercantile license tax could not be imposed by the City under the Act of June 25, 1947, P.L. 1145, 53 P S 6851, as amended by the Act of May 9, 1949, P.L. 898, on receipts from the sale of products manufactured in Pittsburgh by a Pennsylvania corporation, even though they were sold by the manufacturer in its own retail stores in Pittsburgh, in locations apart from the place of its manufacture. The Court approved the order of the County Court of Allegheny County which ordered the City to refund to that taxpayer the mercantile license taxes which it had paid on said gross receipts for the years 1950 to 1953, inclusive.

In General Foods Corporation v. Pittsburgh, 383 Pa. 244, 118 A.2d 572 (November 30, 1955), this Court decided that the Act of June 25, 1947, as amended,*fn1 forbids the taxation by political subdivisions of any

[ 393 Pa. Page 479]

    privilege, act or transaction relating to the business of manufacturing and consequently Pittsburgh could not impose a mercantile license tax on products manufactured by a foreign corporation, even though sold in Pittsburgh.

Based upon these decisions and the City ordinances which exempted manufacturing products from a mercantile license tax, the McBee Corporation made its claims for refunds in the instant case. The City concedes that under the provisions of its mercantile license tax ordinances and the above ...


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