Amidon v. Kane

Opinion by

Judge Wilkinson,

These three cases are all actions in Equity instituted in this Court to test the constitutionality of Arti*370ele III of the Tax Reform Code of 1971, adopted March 4, 1971, Act No. 2, 72 P.S. 7107 et seq., P.S. Pennsylvania Legislative Service, session of 1971, P. 5, et seq.

We can dispose of the Tilghman case (255 Commonwealth Docket 1971) unanimously and with dispatch. The only attack made by the plaintiffs in that case, although the same ground is used inter alia in the other cases, on the constitutionality of Article III of the Tax Reform Code of 1971, is that it was…