Corbin Brick Co. v. City of Somerset

Opinion on the Court by

Judge Thomas

Reversing.

In 1933 tbe Fourth Class City of Somerset in this Commonwealth, by its city council, enacted an ordinance levying a license occupation tax on various pursuits conducted and operated within the corporate limits. In Section V of the ordinance it prescribed license fees from those engaged in operating vehicles in the transportation of goods, materials or' other things for hire within the city and in which there was this classificátion and rate fixing—a vehicle drawn by one animal the license fee was $10; when drawn by two animals it was $15. Motor…