219 Pa. 250 | Pa. | 1908
Opinion by
In disposing of this case it is only necessary to indicate the clear distinction between the case of Pittsburg Railways Co. v. Pittsburg, 211 Pa. 479, and the earlier cases of City of Allentown v. Western Union Tel. Co., 148 Pa. 117, New Hope Borough v. Postal Tel. Cable Co., 202 Pa. 532, and Taylor Borough v. Postal Tel. Cable Co., 202 Pa. 583, with which the former is supposed to conflict. The case of Railways Company v. Pittsburg, supra, decided that a municipality is without authority to levy and assess a tax upon the tracks of a street railway within the corporate limits; that the tax which the city in that case was attempting to collect, was not a tax upon a licensed privilege levied in the exercise of the police power of the city for public purposes, but was distinctively a tax upon the property of the company for purposes of general revenue, and, therefore, could not be sustained. In the ordinance that provided for the levying of the tax it ivas designated as a license tax; “ but,” said Mr. Justice Brown in the opinion delivered, ££ no matter what the municipal authorities call it, the question is, what is it ? ” He then proceeds, “ The tracks of a street
The assignments of error are overruled and the judgment is affirmed. •