Hampton Township School District Tax Case

Opinion by

Mr. Justice Horace Stern,

The validity of a resolution of a school district levying a tax on the privilege of mining coal is here under attack on grounds not previously discussed by this Court.

The Act of June 25, 1947, P. L. 1145, closely paralleling the so-called Sterling Act of August 5, 1932, P. L. 45 (which applied, after June 1, 1935, only to cities of the first class), gave authority to the duly constituted authorities of certain municipalities, townships and school districts to impose taxes on such transactions, occupations, privileges, subjects and personal property as were…