Superior Court of Pennsylvania July 1, 1968, Appeals, Nos. 38 and 39 (Williams & Co. v. Pittsburgh School District)

Opinion by

Mr. Justice Eagen,

These appeals present a dispute between the School District of the city of Pittsburgh (hereinafter District) and Williams and Company (hereinafter Taxpayer), a distributor of metal products located in the city of Pittsburgh, as to the correct amount of mercantile taxes due from Taxpayer for the years 1962 and 1963.