University of Pittsburgh Tax Exemption Case

Dissenting Opinion by

Mr. Justice Musmanno :

Every adult person in the Commonwealth carries on his back an invisible sack into which the government periodically drops an ever-increasing burden of taxes. If any person somehow manages to keep his sack closed and empty and the tax-man passes him by, this does not mean that the tax which the escaping person does not pay is lost to the government. The tax-man places the weight of that uncollected tax into other sacks so that the other persons in that given area or classifica*425tion are required to carry heavier loads than otherwise would be theirs. For…