Appeals, Nos. 188 and 189, March T., 1959, from order of County Court of Allegheny County, Nos. A841 and A842 of 1957, in re appeal of Atlantic Refining Company from decision of and assessment of mercantile tax by David A. Smith, Treasurer of the School District of the City of Pittsburgh et al. Order affirmed. Proceedings on appeal from decision and assessment of mercantile tax by city treasurer. Before LENCHER, P.J. Adjudication filed finding for taxpayer and appeal sustained, exceptions overruled and order entered. School district and treasurer appealed.
Regis C. Nairn, Assistant City Solicitor, with him Edmund W. Ridall, Jr., Assistant School Solicitor, Niles Anderson, School Solicitor, and David Stahl, City Solicitor, for appellants.
Elder W. Marshall, with him Robert A. Rundle, George I. Minch, Roy W. Johns, and Wright & Rundle, and Reed, Smith, Shaw & McClay, for appellee.
C. William Campbell, and Campbell, Casteel & Thomas, for amicus curiae.
Brady O. Bryson, Thomas V. Lefevre, and Morgan, Lewis & Bockius, for amicus curiae.
Elder W. Marshall, Carl E. Glock, Jr., Frank W. Ittel, and Reed, Smith, Shaw & McClay, for amicus curiae.
Alan D. Riester, and Brandt, Riester, Brandt & Malone, for amicus curiae.
Before Jones, C.j., Bell, Musmanno, Jones, Cohen, Bok and Mcbride, JJ.
OPINION BY MR. JUSTICE COHEN
The Act of June 25, 1947, P.L. 1145, as amended, 53 P.S. § 6851*fn1 and the Act of June 20, 1947, P.L. 745, as amended, 24 P.S. § 582.1*fn2 enable the City of Pittsburgh and the School District of Pittsburgh to impose mercantile taxes on vendors or dealers of goods,
wares and merchandise measured by their gross receipts from sales within the city and school district. The former act forbids the city to tax "any privilege, act, or transaction related to the business of manufacturing ... or ... of processing by-products of manufacture ..." and the latter act also forbids a school district to tax ...