Legal Opinion
Allentown School District Mercantile Tax Case
Supreme Court of Pennsylvania
Decided March 24, 1952No. Appeal, No. 35PublishedCited by 106 opinions
1Opinion of the Court
Opinion by
Mr. Justice Bell,
Is the Resolution of the School District of the City of Allentown levying a mercantile . tax on wholesale and rétail dealers in goods, wares and merchandise under the authority of the Act of June 25,1947* popularly known as the “Tax Anything Act” valid? Section 1 of this act authorizes political subdivisions, including school districts of the second class, to tax anything not specifically excepted by said act with the following pertinent proviso.: “E. No taxes shall be levied by any political subdivision on the following subjects exceeding the.rates specified in…
2Cases cited21 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Tranter v. Alleghency County Co. AuthoritySupreme Court of Pennsylvania · 1934
- Turco Paint & Varnish Co. v. KalodnerSupreme Court of Pennsylvania · 1936
- Kline v. HarrisburgSupreme Court of Pennsylvania · 1949
16 more not listed; retrieve them via the Exa API.
3Cited by106 opinions
- Wm. Penn Parking Garage, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1975
- Daly v. HemphillSupreme Court of Pennsylvania · 1963
- Bilbar Construction Co. v. Easttown Township Board of AdjustmentSupreme Court of Pennsylvania · 1958
- Cleaver v. Board of AdjustmentSupreme Court of Pennsylvania · 1964
- Cali v. PhiladelphiaSupreme Court of Pennsylvania · 1962
101 more not listed; retrieve them via the Exa API.