Legal Opinion
Stajkowski v. Carbon County Board of Assessment & Revision of Taxes
Supreme Court of Pennsylvania
Decided May 20, 1988PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
FLAHERTY, Justice.
Father Leo Stajkowski, the appellant, challenges the Carbon County occupation tax levied against him, claiming it burdens his free exercise of religion in violation of the First Amendment of the United States Constitution. We agree.
The taxing authorities of Carbon County, pursuant to 72 Pa.S. § 5453.101 et seq., have enacted an occupation tax. The tax is administered by valuing approximately 300 trades and occupations, then levying a tax calculated at a percentage of the value assigned to the occupation. Values assigned to various occupations ranged from…
2Cases cited11 opinions
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- Follett v. Town of McCormickSupreme Court of the United States · 1944
- Saulsbury v. Bethlehem Steel Co.Supreme Court of Pennsylvania · 1964
- Banger's AppealSupreme Court of Pennsylvania · 1885
- Crosson v. Downingtown Area School DistrictSupreme Court of Pennsylvania · 1970
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3Cited by4 opinions
- Behe v. Chester County Board of Assessment AppealsCourt of Appeals for the Third Circuit · 1991
- Baylor v. Centre County Board of Assessment & Revision of TaxesCommonwealth Court of Pennsylvania · 1993
- Michael Behe v. Chester County Board Of Assessment AppealsCourt of Appeals for the Third Circuit · 1991
- Selingsgrove Area School District v. Snyder CountyCommonwealth Court of Pennsylvania · 1994