City of Williamsport v. Brown
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Lycoming county: Of May Term 1877, No. 111. Assumpsit by Adam C. Brown against the city of Williamsport, wherein the following case was stated for the opinion of the court:— The city of Williamsport was incorporated by an Act of Assembly of the 15th of January 1866. By a supplement to said act, approved the 22d day of March 1870, the authorities of said city were authorized “ to levy and assess upon the valuation of all taxable property…
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Error to the Court of Common Pleas of Lycoming county: Of May Term 1877, No. 111. Assumpsit by Adam C. Brown against the city of Williamsport, wherein the following case was stated for the opinion of the court:— The city of Williamsport was incorporated by an Act of Assembly of the 15th of January 1866. By a supplement to said act, approved the 22d day of March 1870, the authorities of said city were authorized “ to levy and assess upon the valuation of all taxable property for county purposes,” an amount not exceeding four per cent., in one year, for city purposes. On the 1st of April 1872,…
1Opinion of the Court
The judgment of the Supreme Court was entered,
2Per curiam
We think the Act of 1st April 1872, limiting the rate of taxation for city purposes in the Seventh Ward of the city of Williamsport and classifying lands subject to the tax is not inconsistent with the provisions of the Act of May 23d 1874, Pamph. L. 230, relating to cities, commonly called the “ Wallace law;” but can well stand with the latter. It affords a very just means of regulating taxation. The power to classify the subjects of taxation still remains under the new constitution: Kittanning Coal Co. v. Commonwealth, 29 P. F. Smith 100.
Judgment…
3Cited by5 opinions
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