Panther Valley Television Co. v. Summit Hill Borough

Opinion by

Mr. Justice Arnold,

Defendant-borough appeals from a decree declaring certain tax levies invalid and enjoining enforcement thereof.

By authority of the Act of 1947, P. L. 1145, 53 PS §2015.1 et seq., the defendant ordained that: “Every corporation ... or person engaged in the business of capturing television signals within the borough by tower or other structure, and transmitting the same for sale, shall pay a fee of $100.00 for each tower or structure erected and, where transmission of signals is for sale to persons residing outside the limits of the borough, shall pay . . . annually…