City of Scranton v. Scranton Electric Light & Heat Co.
Citations
- 33 Pa. Super. 431
- 1907 Pa. Super. LEXIS 315
Syllabus
<p>Taxation — Municipalities—Electric light company — License tax.</p> <p>Where an ordinance makes a statement of the gross earnings of an electric light company for the year ending June 1st a basis for taxes payable on April 1st, and it appears by its express terms that the ordinance is to take effect on the April 1st following its approval, the ordinance is to be construed as making the taxes payable in the first place for the year from the April 1st following the approval of the ordinance. The taxes do not become due and payable on the very day the ordinance went into effect.</p> <p>A city of the second class has no power to levy a tax upon the gross receipts of an electric light and power company.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “That community alone are judges of the qualifications of such officer, and can alone command his services. It would seem to follow, that when he ceases to be a member of the community, he ceases to be its officer”
Source: CourtListener parenthetical corpus (CC0).
Judges: Beaver, Head, Henderson, Orlady, Porter, Rice
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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