The opinion
*163 Dissenting Opinion by
Mr. Chief Justice Bell:
In my judgment, Paper Products Company v. Pittsburgh, 391 Pa. 87 , 137 A. 2d 253 , directly rules this ease and appellee is subject to the mercantile license tax only as a wholesale vendor. It must not be forgotten that tax statutes must be construed most strongly against the taxing authorities. I would affirm on the opinion of Ralph H. Smith, J., speaking for the lower Court.