Applewold Borough v. Dosch

Citations

• 51 Pa. Super. 152
• 1912 Pa. Super. LEXIS 194

Syllabus

<p>Taxation — License tax on vehicles — Automobiles-—-Motor vehicles— Boroughs — Acts of April 22,1889, P. L. 89, and April 27,1909, P. L. 26S.</p> <p>1. The Act of April 27, 1909, P. L. 265, which brought under state control the operation of motor vehicles upon public highways and provided for a general system of licensing the same, repealed by implication the Act of April 22, 1889, P. L. 39, in so far as that statute authorized boroughs to impose a license tax upon motor vehicles; and this is the case although such vehicles may be operated on the streets of the borough for hire.</p> <p>2. The Act of April 27, 1909, P. L. 265, left the power of the local authorities to ordain regulations with regard to all other vehicles, unchanged, but with regard to motor vehicles, it enacted a code which applies to the entire state, and in order that that code might not be impaired by local ordinances, it expressly provided that no local ordinance inconsistent therewith should be of validity.</p>