Treaster v. Union Township

Opinion by

Mr. Justice Cohen,

This is another appeal generated by the never-ending search of our local municipalities to seek addition al sources of tax revenue to meet their budgetary needs. In this search they have found a willing ally in the General Assembly which, over two decades ago, enacted the Act of June 25, 1947, P. L. 1145, the so-called “Act 481” or “Tax Anything Act.” This Act conferred broad taxing powers on the local subdivisions, powers limited generally only by the existence of state tax impositions (and even then not always) and the local imagination and specifically only by…