Borough of Wilkinsburg v. Wilkinsburg School District

Egan, J.,

— Defendants filed an answer raising objections to this complaint in mandamus, contending that this court is without jurisdiction to grant the relief asked by plaintiff.

The borough passed an Ordinance No. 1356 on April 12, 1948, known as the Wilkinsburg Borough Amusement Tax Ordinance. It was enacted under the authority of the Act of June 25, 1947, P. L. 1145, which empowers cities, boroughs, townships, etc., to levy, *349assess and collect taxes upon any and all subjects of taxation which the Commonwealth has power to tax, but which it does not tax or license. The act of the legislature…