Centerville Borough School District Tax Case

Opinion by

Mr. Justice Horace Stern,

These appeals are controlled by the decision this day rendered in the case of Hampton Township School District Tax Case, 362 Pa. 395, 67 A. 2d 376. On July 6, 1948 the Board of School Directors of the School District of the Borough of Centerville in Washington County adopted two resolutions, one of which imposed a tax of three cents per ton on the “privilege or transaction of all coal mined or severed in the ground of Centerville Borough ... or for the privilege or transaction of the transportation of all coal mined without the boundaries of Centerville…