Marson v. Philadelphia

Opinion by

Mr. Justice Maxey,

The question to be decided is whether the City of Philadelphia can levy a tax upon the salaries of officers and employees of the Commonwealth.

The appellant is an employee of the Department of Public Assistance, an agency of the Commonwealth of Pennsylvania, engaged in the performance of governmental functions. She is required to reside in Philadelphia. She brought a bill in equity praying that the court issue an injunction restraining appellees from collecting taxes on her income and on the income of others similarly situated.

Section 1 of the so-called “Sterling…