Legal Opinion

Clouser v. Reading City

Supreme Court of Pennsylvania

Decided March 21, 1921No. Appeal, No. 240PublishedCited by 13 opinions

Appeal, No. 240, Jau. T., 1921, by plaintiffs, from decree of C. P. Berks Co., No. 1269, Equity Docket, 1920, dismissing bill in equity, in case of John E. Clouser et al. v. Reading City and George M. Madeira, Jr. Bill in equity for injunction to restrain enforcement of ordinance imposing license tax for general revenue purposes upon merchants, and specially “grocers” in the city of Beading. Before Endlich, P. J. The opinion of the Supreme Court states the facts.

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Appeal, No. 240, Jau. T., 1921, by plaintiffs, from decree of C. P. Berks Co., No. 1269, Equity Docket, 1920, dismissing bill in equity, in case of John E. Clouser et al. v. Reading City and George M. Madeira, Jr. Bill in equity for injunction to restrain enforcement of ordinance imposing license tax for general revenue purposes upon merchants, and specially “grocers” in the city of Beading. Before Endlich, P. J. The opinion of the Supreme Court states the facts. The court dismissed the bill. Plaintiffs appealed. Error assigned, inter alia, was decree, quoting it.

1Opinion of the Court

Opinion by

Mr. Justice Schaffer,

This proceeding challenges the validity of an ordinance of the city of Reading, a city of the third class, providing for the collection of a license tax, for general revenue purposes, on certain trades, occupations and businesses carried on in that municipality. The act authorizing the levy of the tax was passed May 27,1919, P. L. 310, and is an amendment to the general third-class city Act of June 27, 1913, P. L. 568. The statute as amended authorizes (art. 5, sec. 3, para. 4) cities of the designated class to levy and collect a license tax, for general revenue…

2Cases cited4 opinions

  1. Commonwealth v. GilliganSupreme Court of Pennsylvania · 1900
  2. Jermyn v. FowlerSupreme Court of Pennsylvania · 1898
  3. Pennsylvania Railroad v. City of PittsburghSupreme Court of Pennsylvania · 1883
  4. City of Williamsport v. WennerSupreme Court of Pennsylvania · 1896

3Cited by13 opinions

  1. English v. Robinson Township School DistrictSupreme Court of Pennsylvania · 1947
  2. Curtis' EstateSupreme Court of Pennsylvania · 1939
  3. Estate of HighbergerSupreme Court of Pennsylvania · 1976
  4. Meitner v. Township of CheltenhamCommonwealth Court of Pennsylvania · 1983
  5. American Stores Co. v. City of Easton, Pennsylvania Court of Common Pleas, Northampton County1932

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