Wilkinsburg Borough v. Wilkinsburg Borough School District

Opinion by

Mr. Justice Horace Stern,

A borough is here seeking to compel a school district to collect a tax imposed by the borough on admissions to entertainments, including athletic events, conducted by the school district. We are not in agreement with the court below that the borough has any such statutory or other authority.

The Act of June 25,1947, P. L. 1145, authorized boroughs and certain other political subdivisions to levy and collect, or provide for the levying and collection of, taxes on persons, transactions, occupations, privileges, subjects and personal property within their…