Taxation — Mercantile tax — Retail trade — Several establishments — License — Third-class cities — Acts of June 27, 1913, P. L. 568, and May 27, 1919, P. L. 310.
1. Where a corporation conducts a retail grocery business in many distinct establishments in a third-class city, such city cannot, under the Acts of June 27, 1913, P. L. 568, and May 27, 1919, P. L. 310, provide by ordinance for the levy and collection of a mercantile license tax upon the business transacted at each separate place of business.
2. In such case the tax must be based on the aggregate amount of business done annually regardless of the number of stores operated.
Argued November 29, 1926.
PER CURIAM, January 3, 1927:
The judgment in this case is affirmed on the opinion of the Superior Court.