Legal Opinion
L. J. W. Realty Corp. v. Philadelphia
Supreme Court of Pennsylvania
Decided September 30, 1957No. Appeals, 218, 225, 222PublishedCited by 37 opinions
1Opinion of the Court
Opinion by
Mr. Justice Cohen,
The Act of August 5, 1932, P. L. 45, §1, 53 P.S. §4613 (Supp.) (Sterling Act) gives to the City of Philadelphia extensive authority to tax transactions, privileges, subjects and personal property within the limits of the City. In 1937 the City Council of Philadelphia, pursuant to this Act, passed an ordinance “imposing a stamp tax upon certain transactions relating to documents and obligations. . . .” (Emphasis throughout supplied). The ordinance provided that “Every person who makes, executes, issues, or delivers any document . . . shall be subject to pay for, and…
2Cases cited11 opinions
- Federal Deposit Insurance v. Board of Finance & Revenue of CommonwealthSupreme Court of Pennsylvania · 1951
- Sablosky v. MessnerSupreme Court of Pennsylvania · 1952
- City Stores Co. v. PhiladelphiaSupreme Court of Pennsylvania · 1954
- Kelley v. Baldwin, Auditor GeneralSupreme Court of Pennsylvania · 1935
- Searight's EstateSupreme Court of Pennsylvania · 1894
6 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- City of Philadelphia v. CommonwealthSupreme Court of Pennsylvania · 2003
- Pennsylvanians Against Gambling Expansion Fund, Inc. v. CommonwealthSupreme Court of Pennsylvania · 2005
- Barasch v. Pennsylvania Public Utility CommissionSupreme Court of Pennsylvania · 1987
- Christ the King Manor v. Commonwealth, Department of Public WelfareCommonwealth Court of Pennsylvania · 2006
- Wanamaker v. Philadelphia School DistrictSupreme Court of Pennsylvania · 1971
32 more not listed; retrieve them via the Exa API.