Harlan-Wallins Coal Corporation v. Cawood, Sheriff

Opinion of.the Court by

Judge Thomas

Affirming.

At the regular 1946 session of the Legislature of this Commonwealth it enacted chapter 36, page 58, of the published Acts for that session, the title to which is, “An Act relating to taxation for school purposes.” It therefore became an independent act with the effect of repealing by implication all prior statutes relating'to the same subject inconsistent with its provisions relating to the same subject, which is a rule of construction too well settled and too familiar to require a listing of authorities sustaining it. That act is now sections…