Commonwealth ex rel. City of Titusville v. Clark

Citations

• 10 Pa. Super. 507
• 1899 Pa. Super. LEXIS 309

Syllabus

<p>Taxation — Constitutional law — Classification by ordinance for trade licenses.</p> <p>An ordinance, enacted by virtue of the Act of May 24,1887, P. L. 185, as ratified by the Act of May 28, 1889, P. L. 287, for the government of cities of the third class, which classifies retail and wholesale merchants for the purpose of a municipal license tax does not violate the provisions of the federal or state constitution and the right to make such classification for purposes of taxation being determined there can be no doubt as to the legislative authority of councils to impose different rates upon the several classes.</p>