Braddock Borough v. Monongahela Street Railway Co.

Citations

• 28 Pa. Super. 262
• 1905 Pa. Super. LEXIS 180

Syllabus

<p>Taxation- — Municipalities—Street railways — Tax on street car.</p> <p>Where a municipal ordinance provides for a specified tax per year on street cars “for each car running within the said borough,” the borough may collect the tax on each car running having a separate number, and such car need not be scheduled and run every day, nor for the whole of any particular day. If the company refuses to furnish the number of cars operated, the borough may offer in evidence proof that policemen made and preserved a list of the numbers of the ears passing on three different days, and that the tax was based upon these lists.</p>