OPINION BY MR. JUSTICE COHEN, March 22, 1966:
Pursuant to the power granted by the Act of August 5, 1932, P.L. 45, § 1, as amended, 53 P.S. § 15971, known as the Sterling Act, the City of Philadelphia adopted an ordinance imposing a Mercantile License Tax upon persons engaged in certain business activities within the City. This Act also has the effect of prohibiting the imposition of any tax by the City on items subject to a State tax or license fee.
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