152 Pa. 244 | Pa. | 1893
Opinion by
This appeal presents a single question. It is one of considerable practical importance and has not yet been .definitely settled by-decision, The. act of 1874 divided the cities of the commonwealth into three classes upon the basis of population. It also provided that when any city of a lower class had reached the limit of population for the class -above it, this fact when-properly ascertained should be certified by the governor to the councils of the city, and upon the recording of such certificate upon the records of councils, the city should pass, eo instanti, into.the class in which its population entitled it to be. We. are now to inquire how much of the legislation peculiar to the. city, or to the class of cities out of which it goes., it can take with it into the new class of which it becomes a member, and how much it must leayé behind? In answering this question we should consider, first, the objects of classification as declared by the legislature; and,, next, the several provisions of the act of 1874, and supplementary legislation, by which these declared objects are carried into practical operation. ;
The first section of the act of 1874' sets out very clearly the object of classification. It is to regulate the exercise of certain corporate powers, and the number, character, powers and duties of certain corporate officers, in’ the cities composing the several classes. The same.se.Qtion declares that the corporate
Let us now apply this test to the case before us. The city of Allegheny was provided, while it was a city of the third class, with a system for the levy and collection of its taxes. The law has provided a very different system for cities of the second class. The two cannot stand together. It is clear, therefore, that in order to adjust itself to the class into which it has come, this city must leave its old system behind it, and take on that which the law has prescribed for it as a member of the second class. This is rendered still more apparent when we remember that the power to levy and collect taxes is one of the “ corporate powers ” which the classification acts have undertaken to regulate; and that the officers through whom
The learned counsel for the appellant contends that the rule that a previous local statute is not repealed by a subsequent general statute inconsistent with it, unless words of repeal are employed for that purpose, should be applied in this case, and argues that the previously existing tax laws of Allegheny not having been repealed in express terms have survived the transition of the city into another class and are still in full force. We do not question the correctness of the rule invoked, but we cannot agree that it is applicable in this case for several reasons. First, The rule is one of construction adopted in order to settle judicially the legislative intent in the absence of words declar
. It is also contended that an act relating to the collection of taxes in a given class of cities is local, and violates art. 9, § 1 of the constitution, which declares that all taxes shall be levied and collected under general laws, and we are asked to reverse the court below for this reason. .We regard this question as already settled against the appellant. We have repeatedly held that the power to classify being conceded, the conclusion that'an act passed for a class was not a local law within the prohibition of the constitution was irresistible. It may not be a general law in the same sense that one applicable to the commonwealth at large is general; but it is general, in another and strictly legal sense, since it embraces all the members of a class which the legislature has created, without .any violation of the
Decree affirmed.
(See, also, the preceding cases.)