Gettysburg Borough v. Gettysburg Transit Co.

Citations

• 36 Pa. Super. 598
• 1908 Pa. Super. LEXIS 212

Syllabus

<p>Practice, C. P. — Trial by court without a jury — Form of the decision —Act of April 22, 1874, P. L. ,109.</p> <p>Where a case is tried by the court without a jury under the Act of April 22, 1874, P. L. 109, the fact that the judge’s discussion of the pertinent legal principles and authorities does not follow, but precedes his statement of the final conclusion' or conclusions of law, is not ground for valid objection to the form of the decision.</p> <p>Boroughs — Ordinance—Police power — License tax — Street railways.</p> <p>A license tax imposed by a borough ordinance on street cars is not invalid because there is no allusion therein to police inspection and regulation.</p> <p>If a license tax is lawful if intended for police regulation, but is unlawful if intended for revenue purposes, the presumption is that the purpose of the ordinance was lawful, unless the contrary clearly appears.</p> <p>The burden of proving the reasonableness of an ordinance imposing a license tax on street railway cars is not upon the borough imposing the tax, but upon the street railway company owning the cars.</p> <p>The courts will not declare such an ordinance void because of the alleged unreasonableness of the fee charged, unless the unreasonableness be so clearly apparent as to demonstrate an abuse of discretion on the part of the municipal authorities.</p> <p>An annual license tax on a street car imposed as police regulation includes more than a mere periodical inspection of the cars by the municipality. Such a tax is a specific charge to meet the entire expense of the duty of regulation, inspection and supervision cast upon the municipality with respect to the manner in which the company is exercising its privilege.</p> <p>The fact that a borough neglects some part of its supervisory duty as to cars during the year, is not, standing alone, a bar to. an action to recover a reasonable license fee for a particular year which was due and collectible at the beginning of the year:</p>