Temple Israel v. City of Philadelphia

Oliver, P. J.,

— . . . . Plaintiff asserts the right to an exemption for the vacant lot adjoining its synagogue on the basis of constitutional and statutory provisions heretofore enforced by the courts of this Commonwealth. Our Constitution provides, in article IX, sec. 1:

“All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority *639levying the tax, and shall be levied and collected under general laws; but the General Assembly may, by general laws, exempt from taxation . . . actual places of religious worship. . . .”

Thus authorized to provide…