Allegheny Airlines, Inc. v. Philadelphia

Opinion by

Justice Roberts,

Appellants, Allegheny Airlines et al., instituted a suit in equity against the City of Philadelphia in the Philadelphia Court of Common Pleas attacking the validity of Bill No. 207, an ordinance amending Section 18-200 of the Philadelphia Code, enacted May 31, 1972. In this suit appellants sought a temporary injunction restraining enforcement of this ordinance. In pertinent part Bill No. 207 established:

“(a) a head tax of $2.00 upon some (but not all) X>assengers arriving at or departing from appellee’s (the City’s) airports; and

“(b) a duty upon appellants to collect…