Appeal, No. 232, Oct. T., 1958, from decree of Court of Common Pleas No. 4 of Philadelphia County, March T., 1955, No. 2886, in case of Albright & Friel, Inc. v. School District of Philadelphia et al. Decree affirmed; reargument refused October 6, 1958.
Joseph W. Marshall, Jr., with him Sanford D. Beecher, and Duane, Morris & Heckscher, for appellant.
C. Brewster Rhoads, with him Harry C. Schaub, Richard E. McDevitt, and Edward B. Soken, for appellee.
Before Rhodes, P.j., Gunther, Wright, Woodside, Ervin, and Watkins, JJ. (hirt, J., absent).
[ 187 Pa. Super. Page 388]
Albright and Friel, Inc., a firm of consulting engineers, maintains its office in Philadelphia. The company renders some of its service in Philadelphia and some outside of Philadelphia.
It filed general tax returns with the School District of Philadelphia for the years 1953 and 1954 which were based on the receipts for the years of 1952 and 1953. The tax was paid on the receipts which were received from clients located within the School District of Philadelphia. The School Revenue Commissioner made a demand for additional tax for each of the two years on total receipts regardless of where earned.
Appellant asked for an injunction to restrain the collection of the additional tax. After answer filed the case was heard by Judge MORGAN DAVIS and an adjudication was rendered on March 28, 1957. Exceptions were dismissed and a final decree was entered on April 1, 1958. This appeal is from the final decree. We are called upon to determine whether all of the receipts, including services rendered outside the School District of Philadelphia but directed from appellant's only office in Philadelphia are taxable under the provisions of the Act of May 23, 1949, P.L. 1669.
The company is engaged in designing and supervising of construction of sewer systems, bridges, water
[ 187 Pa. Super. Page 389]
works, and dams. All administrative and executive activities are performed in the Philadelphia office where about one-half of the company's employees are engaged on a full-time basis. The other half of the employees are engineer inspectors who work out of the Philadelphia office and report into the Philadelphia office several times a week. The activities ...