Erie City v. Erie Electric Motor Co.

Citations

• 24 Pa. Super. 77
• 1903 Pa. Super. LEXIS 306

Syllabus

<p>Municipalities — Police powers — Street railways — License tax on cars.</p> <p>A municipality has authority under its general police power to impose an annual license tax of $25.00 upon each street car run or operated upon any street or road in the city, and it is immaterial that the ordinance directs that such license tax shall be paid into the city treasury for the use of the city. In ascertaining the number of cars subject to such tax, the number of car trucks alone should be considered. It is immaterial that the car body on the truck may be changed from a winter body to a summer body. Such bodies when not in use and in the shops or car barns are merely auxiliary parts of the ears in actual use, and are not subject to the license tax.</p>