Commonwealth ex rel. McKirdy v. Macferron

Citations

• 152 Pa. 244
• 25 A. 556
• 1893 Pa. LEXIS 964

Syllabus

<p>[Marked to be reported.]</p> <p>Classification of cities — Transition from one class to another — Effect thereof upon local laws — Act of May 23, 1874.</p> <p>The transition of a city from one class to another marks such change in its government as the law makes necessary to adjust it to the class into which it goes. In other respects it works no change, but the city brings its municipal belongings with it into the new class: Com. v. Wyman, 137 Pa. 508, approved.</p> <p>Collection of taxes in cities of second class — Act of March 22, 1877 — Repeal of local law thereby.</p> <p>The city of Allegheny, while it was a city of the third class, was provided with a system for the levy and collection of its taxes under the act Feb. 27,1860. When it became a city of the second class it was provided with a different system by the act of March 22, 1877. The two systems cannot stand together; and, as a member of the second class of cities, it must accept the system prescribed by the latter act.</p> <p>Repeal of local by general law — Classification acts.</p> <p>While a previous local statute is not repealed by a subsequent general statute inconsistent with it unless words of repeal are employed, yet such rule is not applicable to classification acts: (1) Because the legislative intent to repeal local laws is fully expressed in those acts. (2) Because those acts are of a character to exclude the operation of the rule, being intended to revise the laws relating to municipal affairs so as to reduce all former types and forms of municipal government to three, one for ,each class. (3) Because the very nature of class legislation renders the rule inapplicable. Whenever any law regulating the municipal affairs of cities of th'e given class shall be found to conflict with a previous local statute applicable to any member of the class relating to the same subject, the latter must give way by reason of the nature and purpose of class legislation.</p> <p>Local tax law — Constitution—Act