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ALLENTOWN SCH. DIS. MER. TAX CASE

370 Pa. 161 (1952)

Allentown School District Mercantile Tax Case.

Supreme Court of Pennsylvania.

March 24, 1952.

Attorney(s) appearing for the Case

Henry L. Snyder, with him Samuel D. Frederick, M. Jack Morgan and Snyder, Wert & Wilcox, for appellants.

George H. Sacks, for appellees.

Before DREW, C.J., STERN, STEARNE, BELL, CHIDSEY and MUSMANNO, JJ.

OPINION BY MR. JUSTICE BELL, March 24, 1952:

Is the Resolution of the School District of the City of Allentown levying a mercantile tax on wholesale and retail dealers in goods, wares and merchandise under the authority of the Act of June 25, 1947* popularly known as the "Tax Anything Act" valid? Section 1 of this act authorizes political subdivisions, including school districts of the second class, to tax anything not specifically excepted...

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