Legal Opinion
COE v. Duffield
Superior Court of Pennsylvania
Decided January 21, 1958No. Appeals, 122 and 123PublishedCited by 12 opinions
1Opinion of the Court
Opinion by
Woodside, J.,
The question presented to us in these appeals is whether the resolution 1 of the School District of the Township of Franklin, Greene County, imposing an amusement tax of |25 upon pin ball machines and of 10% upon admissions to drive-in theaters and roller skating rinks, violates article 9, section 1 of the Pennsylvania Constitution. The resolution was passed by the board of school directors pursuant to the authority given it by the Act of June 25, 1947, P. L. 1145, as amended, popularly known as the “Tax Anything Act”, 53 PS §6851-6858.
The owners of a drive-in theater…
2Cases cited21 opinions
- Chicago, Burlington & Quincy Railroad v. McGuireSupreme Court of the United States · 1911
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Quaker City Cab Co. v. Commonwealth of PennsylvaniaSupreme Court of the United States · 1928
- Sharpless v. Mayor of PhiladelphiaSupreme Court of Pennsylvania · 1853
- Turco Paint & Varnish Co. v. KalodnerSupreme Court of Pennsylvania · 1936
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3Cited by12 opinions
- Jones & Laughlin Tax Assessment CaseSupreme Court of Pennsylvania · 1961
- Commonwealth v. Life Assurance Co.Supreme Court of Pennsylvania · 1965
- Crosson v. Downingtown Area School DistrictSupreme Court of Pennsylvania · 1970
- Equitable Life Assurance Society of the United States v. MurphyCommonwealth Court of Pennsylvania · 1993
- Philadelphia v. SmithSupreme Court of Pennsylvania · 1963
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