Lawrence Township School District Tax Case

SUPPLEMENTAL OPINION ON REARGUMENT

We are asked, on reargument, to reconsider our decision that the tax imposed by the Resolution of the Lawrence Township School District is invalid because it is a property rather than an excise tax, and therefore, as to corporate taxpayers, is forbidden by the provision of the statute which denies authority to the local body to tax property already taxed by the State. We deem it unnecessary to review thegrounds upon which that decision was based in view of the fact that in the Hampton Township School District Tax Case, 362 Pa. 395 and the Centerville Borough…