Altoona City v. Koch

Citations

• 52 Pa. Super. 431
• 1913 Pa. Super. LEXIS 264

Syllabus

<p>Public officers—Compensation—City treasurer—Cities of the third class—Collection of taxes—Aeis of May 83, 1889, P. L. 877, May 16, 1901, P. L. 884, and June 80,1901, P. L. 578.</p> <p>Under the Act of June 20, 1901, P. L. 578, all taxes levied by a city of the third class, in the form of a tax and lawfully collected as such by the city treasurer, are subject to that section of the statute which provides compensation for the treasurer for the discharge of the duty lawfully imposed upon him; and this applies to a license tax not exceeding $100 annually imposed upon persons engaged in certain occupations, in accordance with provisions of the Act of May 16, 1901, P. L. 224, amending art. 5, sec. 3, clause 4, of the Act of May 23, 1889, P. L. 277, and it is immaterial in such a case whether the charge on the occupation be called a tax or license fee.</p>