Alan Wood Steel Company v. Philadelphia School District

The Department of Collections of the City of Philadelphia, acting as tax collector for the School District of Philadelphia (School District) in December, 1962, mailed to Alan Wood Steel Company (taxpayer), a Pennsylvania corporation, at its principal office in Conshohocken, Montgomery County, a bill for a mercantile license tax of $73,654.40 and a general business tax of $24,550.45, based upon an estimate of taxpayers receipts during the years 1958-1962 from sales to its customers located in Philadelphia. Upon receipt of the bill for the general business tax, the taxpayer filed an appeal to the Court of Common Pleas No. 4 of Philadelphia