
    Blauner’s, Inc., et al., Appellants, v. Philadelphia et al. Wilson et ux., Appellants, v. Philadelphia et al.
    Argued March 21, 1938.
    Before Kephart, C. J., Schaffer, Maxet, Drew, Linn, Stern and Barnes, JJ.
    
      
      Paul Freeman, of Freeman, Fox & Steeble, with him Simon Pearl, for appellants, in No. 195.
    
      Lemuel B. Schofield, with him W. Bradley Ward, for appellants, in Nos. 200 and 201.
    
      Robert T. McCracken, with him George G. Chandler, for Receiver of Taxes, appellee.
    
      Abraham Wernick, with him G. Coe Farrier, Assistant City Solicitors, and Joseph Sharfsin, City Solicitor, for City of Philadelphia, appellee.
    
      M. J. S. Stoney, for amicus curiae.
    
      Carlos Berguido, Jr., with him Ira Jewell Williams, Townsend Munson, Robert V. Massey, Jr., J. Harry LaBrum, Bertram K. Wolfe, H. Eugene Heine, George V. Strong, John J. McDevitt, Jr., Boyd Lee Spahr, Barnes, Biddle & Myers and Brown & Williams, for amici curiae.
    March 23, 1938:
   Pee Cubiam,

We find no foundation for the objections to the enforcement of the City Sales Tax Ordinance made, on the one hand, by the plaintiff: appellants, and, on the other, by briefs filed under Bule 61 on behalf of the Philadelphia Bestaurant Managers’ Association, and the Club Managers’ Association.

In each appeal the decree is affirmed at appellants’ costs. An opinion will be filed in due course by Mr. Justice Drew stating the reasons for this conclusion.  