Pittsburgh Railways Co. v. Pittsburgh
Supreme Court of Pennsylvania
Appeal, No. 12, Oct. T., 1905, by defendants, from decree of 'C. P. No. 2, Allegheny Co., JulyT., 1904, No. 153, on bill in equity in case of Pittsburgh Railways Company v. City of Pittsburgh and John F. Steel, treasurer of city of Pittsburg. Bill in equity to enjoin the collection of a tax.
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Appeal, No. 12, Oct. T., 1905, by defendants, from decree of 'C. P. No. 2, Allegheny Co., JulyT., 1904, No. 153, on bill in equity in case of Pittsburgh Railways Company v. City of Pittsburgh and John F. Steel, treasurer of city of Pittsburg. Bill in equity to enjoin the collection of a tax. Frazer, P. J., filed the following opinion: The purpose of the bill in this case was to restrain defendants from collecting from plaintiff a “ license tax ” imposed under an ordinance of the city of Pittsburg, approved October 20, 1903, and. February 27, 1904. From the bill, answer and proofs we find the…
1Opinion of the Court
Opinion by
Mr. Justice Brown,
Tlie decree in this case might well be affirmed on the opinion of the learned president judge of the court below. We shall not, therefore, attempt to add anything to what he has said, but very briefly emphasize his view that the city of Pittsburgh is attempting to levy and collect a property tax from the appellee without statutory authority to do so.
The ordinances under which the city has imposed the tax provide that there shall be established and levied as an annual “ license ” tax “ upon each and every street railway company or corporation the sum of twenty-five…
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