Bennett v. Borough of Birmingham
Supreme Court of Pennsylvania
Error to the Common Pleas of 'Allegheny county. This was an action of debt brought by the defendant in error against Bennett and Kramer, to recover license fees for five drays, at two dollars each, and the penalty of five dollars imposed by the ordinance hereinafter set forth. The plaintiffs in error were the owners of the Pittsburgh Alkali Works, situated in Lower St. Clair township, and their warehouse was in the city of Pittsburgh.
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Error to the Common Pleas of 'Allegheny county. This was an action of debt brought by the defendant in error against Bennett and Kramer, to recover license fees for five drays, at two dollars each, and the penalty of five dollars imposed by the ordinance hereinafter set forth. The plaintiffs in error were the owners of the Pittsburgh Alkali Works, situated in Lower St. Clair township, and their warehouse was in the city of Pittsburgh. Their drays used in hauling from the works to the warehouse, necessarily passed through the streets of Birmingham. It was admitted on the trial that the…
1Opinion of the Court
The opinion of the court was delivered, by
Lowrie, J.
This action is for a penalty for a breach of a borough ordinance, said to be founded on an Act of Assembly. As a penal ordinance, and as a mode of taxation that is out of the course of the ordinary laws of taxation, it requires a strict construction.
The statute authorizes the borough council to require, under a penalty, all vehicles “ using the paved streets of the borough, to be registered, and a moderate license to be paid for them.” The ordinance, without noticing the form of registry and license, imposes a specific tax on all vehicles “…
2Cited by6 opinions
- Evers v. City of MayfieldCourt of Appeals of Kentucky · 1905
- Pee Dee Chair Co. v. City of CamdenSupreme Court of South Carolina · 1932
- W. T. Sistrunk & Co. v. City of ParisCourt of Appeals of Kentucky · 1924
- McDonald v. City of ParagouldSupreme Court of Arkansas · 1915
- City of St. Clair v. GeorgeMissouri Court of Appeals · 1931
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