City of Williamsport v. Wenner
Citations
- 172 Pa. 173
- 33 A. 544
- 1896 Pa. LEXIS 760
Syllabus
<p>Taxation — Glassification—Municipalities—License or business tax — Act of May 23, 1889.</p> <p>Under clause 4, section 3, article 5, of the act of May 23, 1889, P. L. 287, giving to the councils of cities of the third class power to levy and collect for general revenue purposes a license tax not exceeding one hundred dollars upon merchants and others, councils may in the exercise of their discretion classify merchants or others according to the amount of taeir gross sales, and graduate the tax according to such sales.</p> <p>A license tax empowered to be levied and collected by virtue of the act of May 23, 1889, P. L. 287, is a tax in a general sense, and is not levied under the police power of the city.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “[T]he party who has obtained the rule has the burden of proof upon him.”
- “[T]he party who has obtained the rule has the burden of proof upon him.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Fell, Green, McCollum, Sterrett, Williams
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.