Federal Street & Pleasant Valley Passenger Railway Co. v. Pittsburg
Supreme Court of Pennsylvania
Appeal, No. 108, Oct. T., 1909, by plaintiffs, from decree of C. P. No. 2, Allegheny Co., April T., 1909, No. 1,021, dismissing bill in equity in case of Federal Street & Pleasant Valley Passenger Railway Company and Pittsburg Railways Company v. City of Pittsburg and John F. Steel, Treasurer, and L. R. Goshorn, Delinquent Tax Collector.
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Appeal, No. 108, Oct. T., 1909, by plaintiffs, from decree of C. P. No. 2, Allegheny Co., April T., 1909, No. 1,021, dismissing bill in equity in case of Federal Street & Pleasant Valley Passenger Railway Company and Pittsburg Railways Company v. City of Pittsburg and John F. Steel, Treasurer, and L. R. Goshorn, Delinquent Tax Collector. Bill in equity for an injunction to restrain the city of Pitts-burg from collecting taxes on real estate of the plaintiffs situated in the city of Allegheny, and having erected thereon a power house. Before Shafer, J. A demurrer was filed to the bill and…
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
A statement of a few rules and principles of law about which there is and can be no dispute will be helpful to a proper understanding of the questions involved in this proceeding. While taxation is an incident of sovereignty absolutely necessary to maintain government, the authority to impose taxes depends upon express legislative grant and not upon incidental governmental power. There is no such thing as taxation by implication. The burden is always upon the taxing authority to point to the act of assembly which authorizes the imposition of the tax claimed.…
2Cases cited1 opinion
- Parsons v. WinslowSupreme Court of Pennsylvania · 1854
3Cited by13 opinions
- Booten v. PinsonWest Virginia Supreme Court · 1915
- Marson v. PhiladelphiaSupreme Court of Pennsylvania · 1941
- State Ex Rel. Emerson v. City of Mound CitySupreme Court of Missouri · 1934
- Chilcott's LicenseSuperior Court of Pennsylvania · 1915
- Cooler v. Metropolitan Life InsuranceCourt of Appeals of Georgia · 1939
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