Commonwealth ex rel. City of Titusville v. Clark

Superior Court of Pennsylvania July 28, 1899

Commonwealth ex rel. City of Titusville v. Clark, 10 Pa. Super. 507 (1899)

1899 Pa. Super. LEXIS 309

Beaver, Bebber, Obeady, Porter, Rice

Opinion of the Court

Opinion by

Wilbiajvi W. Porter, L,

The contention here arises upon a case stated. The sole question at issue is the constitutionality of an ordinance of the city of Titusville, under which a license tax is sought to *518be collected. The municipal legislation is alleged to be in violation of the provisions of the federal constitution, and of the constitution of the commonwealth. The sentence imposed by the court below affects the liberty of the defendant. These are important matters, and would ordinarily, lead us to a full expression of our views. The court below has, however, filed an opinion in which all the authorities seemed to have been examined with care. No question raised seems to have been overlooked or failed of adequate consideration. The conclusions reached put in application the principles adequately discussed. A repetition of the discussion would throw no additional light upon the case. We are all of opinion that the judgment of the court below should be sustained.

Judgment affirmed.

Reference

Full Case Name: Commonwealth of Pennsylvania, use of the City of Titusville v. L. S. Clark
Cited By: 3 cases
Status: Published
Syllabus: Taxation — Constitutional law — Classification by ordinance for trade licenses. An ordinance, enacted by virtue of the Act of May 24,1887, P. L. 185, as ratified by the Act of May 28, 1889, P. L. 287, for the government of cities of the third class, which classifies retail and wholesale merchants for the purpose of a municipal license tax does not violate the provisions of the federal or state constitution and the right to make such classification for purposes of taxation being determined there can be no doubt as to the legislative authority of councils to impose different rates upon the several classes.