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BUS. TAX B. of PHILA. S.D. v. AM. CYANAMID CO.

426 Pa. 69 (1967)

Business Tax Bureau of Philadelphia School District v. American Cyanamid Company, Appellant.

Supreme Court of Pennsylvania.

June 29, 1967.

Attorney(s) appearing for the Case

Gordon W. Gerber, with him Henry T. Dechert, and Dechert, Price & Rhoads, for appellant.

Joseph W. Marshall, with him Edward B. Soken, for appellee.

Before BELL, C.J., MUSMANNO, JONES, EAGEN, O'BRIEN and ROBERTS, JJ.

OPINION BY MR. JUSTICE JONES, June 29, 1967:

On this appeal, American Cyanamid Company, [Cyanamid], challenges the validity of an order of the Court of Common Pleas No. 4 of Philadelphia County which upheld the propriety of an assessment of taxes by the School District of Philadelphia, [School District]. These taxes were assessed and levied under the so-called "General Business Tax" statute1 for...

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