Callery's Appeal
Supreme Court of Pennsylvania
Appeal, No. 151, Oct. T., 1921, by Percy F. Smith et al., constituting the Board of the Assessment and Revision of Taxes, from order of O. P. Allegheny Co., July T., 1921, Docket B., No. 1178, sustaining appeal from tax assessment, in re Appeal of James D. Callery from assessment of personal property for taxation. Appeal from tax assessment. Before Shafer, P. J. The opinion of the Supreme Court states the case. Appeal sustained.
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Appeal, No. 151, Oct. T., 1921, by Percy F. Smith et al., constituting the Board of the Assessment and Revision of Taxes, from order of O. P. Allegheny Co., July T., 1921, Docket B., No. 1178, sustaining appeal from tax assessment, in re Appeal of James D. Callery from assessment of personal property for taxation. Appeal from tax assessment. Before Shafer, P. J. The opinion of the Supreme Court states the case. Appeal sustained. Percy F. Smith et al., Board of Revision of Taxes, appealed. Error assigned was order, quoting it.
1Opinion of the Court
Opinion by
Mr. Justice Kephart,
This is an appeal from the Common Pleas of Allegheny County, striking off a personal property tax levy. It was stated at argument that the lower court’s action affects tax revenues amounting to $1,250,000 heretofore received by the county, and ultimately determines the county’s right to impose this tax on property valued at half a billion dollars. We mention this to indicate the far-reaching effect of the conclusion we may make in the present case.
To justify the imposition of a tax without a statute plainly warranting it, it is not enough to show that the absence…
2Cases cited17 opinions
- Commonwealth v. Standard Oil Co.Supreme Court of Pennsylvania · 1882
- Monongahela Bridge Co. v. Pittsburg & Birmingham Traction Co.Supreme Court of Pennsylvania · 1900
- Washington-Virginia R. Co. v. Real Estate Trust Co. of PhiladelphiaSupreme Court of the United States · 1915
- Dupuy v. JohnsSupreme Court of Pennsylvania · 1918
- McCloskey v. SnowdenSupreme Court of Pennsylvania · 1905
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3Cited by68 opinions
- Murray v. PhiladelphiaSupreme Court of Pennsylvania · 1950
- Commonwealth v. Columbia Gas & Electric Corp.Supreme Court of Pennsylvania · 1939
- Blauner's, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1938
- National Transit Co. v. BoardmanSupreme Court of Pennsylvania · 1937
- Tucker v. BinenstockSupreme Court of Pennsylvania · 1932
63 more not listed; retrieve them via the Exa API.