OPINION BY MR. CHIEF JUSTICE JONES, November 10, 1958:
The City of Pittsburgh, acting by its treasurer, appeals from the order of the court below sustaining the Electric Welding Company's appeal from a mercantile license tax assessment, with penalties, on the ground that the company's business operations constituted manufacturing and that, consequently, it was not liable for the tax.
By ordinance No. 488 of December 1, 1947, as amended, the city imposed an...
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