Heisler v. Thomas Colliery Co.

In 1913 the Commonwealth of Pennsylvania, by an act of its General Assembly [P. L. 1913, p. 639], imposed a tax of 2%% upon anthracite coal, and provided for the distribution of the tax.

The act was adjudged a violation of the constitution of the Commonwealth which required uniformity of taxation. Commonwealth v. Alden Coal Co., 251 Pa. St. 134, and Commonwealth v. St. Clair Coal Co., 251 Pa. St. 159.

In 1921 the Commonweath passed the act here involved. [P. L. 1921, p. 479.] It provided that from and after its passage each ton of anthracite coal, mined, “ washed, screened, or otherwise…