City of Williamsport v. Citizens Electric Co.

Citations

• 72 Pa. Super. 452
• 1919 Pa. Super. LEXIS 346

Syllabus

<p>Municipalities — Taxes—License taxes — Act of May 16, 1901, P. L. 286 — Revenue taxes.</p> <p>Taxes levied for revenue and taxes levied under the police power may be provided for in the same city ordinance.</p> <p>The Act of May 16, 1901, P. L. 226, gives cities the right to levy certain taxes; and the fact that the taxes so levied are imposed for general revenue purposes or under the police power is immaterial.</p> <p>As the term license tax embraces both kinds of taxes, it would be unreasonable to bold that in order to exercise a power given in relation to both, the city would be required to pass two ordinances, one for tbe purpose of general revenue, and one under the police power.</p> <p>Evidence — Boohs of city treasurer — Oral recital from — Prima facie evidence.</p> <p>Where a treasurer of tbe municipality testified as to tbe entries in the books of bis department and there is no contradiction of tbe matters contained therein, the amounts shown on such books are prima facie evidence of such indebtedness. Under such circumstances the testimony of the treasurer was not oral testimony in the sense that it had to be passed upon by the jury. His veracity was not in question. He was merely giving audible testimony of the written pages and the amounts shown under his testimony constituted prima facie evidence of the indebtedness.</p>