AMIDON v. Kane

Opinion by

Mr. Justice Roberts,

In this consolidated appeal, we are asked to review a May 20, 1971 decree of the Commonwealth Court dismissing three separate complaints in equity challenging the constitutionality of the recently enacted Personal Income Tax provided by Article III of the Tax Reform *40Code of 1971, adopted March 4, 1971, Act No. 2, 72 P.S. §7107 et seq.1

The various plaintiff-appellants advance four arguments in support of their claims that the Personal Income Tax is repugnant to the Pennsylvania Constitution. First, it is contended that the tax violates Article VIII, Section 12(a)…