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Legal Opinion

Philadelphia v. Rosin's Parking Lots, Inc.

Supreme Court of Pennsylvania

Decided December 4, 1947No. Appeal, 178PublishedCited by 15 opinions

1Opinion of the Court

Opinion by

Mb. Justice Linn,

The City of Philadelphia sued to recover $9,076.46 from four defendants, Rosin’s Parking Lots, Inc., and three individuals, Charles Rosin, David Rosin and Henry Rosin.

By ordinance 1 of July 21, 1937, the City imposed an excise tax of 10% of gross receipts from automobile parking on open parking lots. The ordinance provided for reports to the Department of Public Works, Bureau of Highways, by the operators of such lots and for the payment and collection of the taxes, with interest and specified penalties for default. Section 4 provided: “All such taxes shall be…

2Cases cited16 opinions

  1. Bank of Hooversville v. SagersonSupreme Court of Pennsylvania · 1925
  2. Kuhn v. BuhlSupreme Court of Pennsylvania · 1916
  3. Philadelphia v. SamuelsSupreme Court of Pennsylvania · 1940
  4. Nugent v. WolfeSupreme Court of Pennsylvania · 1886
  5. First National Bank v. BaerSupreme Court of Pennsylvania · 1923

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3Cited by15 opinions

  1. Brickman Group, Ltd. v. CGU Insurance Co.Superior Court of Pennsylvania · 2004
  2. Holst v. ButlerSupreme Court of Pennsylvania · 1954
  3. Eastern Wood Products Co. v. MetzSupreme Court of Pennsylvania · 1952
  4. Roxy Auto Co. v. MooreSuperior Court of Pennsylvania · 1956
  5. Acme Equip. Co., Inc. v. Alleg. Steel Corp.Superior Court of Pennsylvania · 1966

10 more not listed; retrieve them via the Exa API.

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