Commonwealth v. Philadelphia & Reading Coal & Iron Co.

Citations

• 278 Pa. 338
• 123 A. 315
• 1924 Pa. LEXIS 402

Syllabus

<p>- Taxation — Anthracite coal — Assessment of tax — MarTcet value— Interstate commerce — Act of May 11, 1921, P. L. 479 — Constitution — Special law — Classification—Uniform taxation.</p> <p>1. The Anthracite Coal Tax Act of May 11, 1921, P. L. 479, is constitutional, and not forbidden classification or special law.</p> <p>2. Anthracite coal is a proper subject for classification under the Constitution, and such coal mined and ready for shipment is taxable so long as it remains in possession of the mine owner.</p> <p>3. Where the number of tons prepared for market each day is approximated as nearly as conditions permit, and this estimate checked up and corrected later, such action substantially complies with the requirements of sections 1 and 2 of the Act of May 11, 1921, P. L. 479, and constitutes an assessment as of the day the coal was mined.</p> <p>4. Such an assessment made at the mines although checked up later is not a tax on transportation, nor a tax on interstate commerce, although the final checking up is made while the coal is in transportation.</p> <p>5. It cannot be alleged that the tax so assessed violated the constitutional provisions requiring taxes to be uniform on the same class of subjects, because the daily price per ton of coal prepared for market was not uniform at the various mines.</p>