Johnstown v. Central District & Printing Telegraph Co.

Citations

• 23 Pa. Super. 381
• 1903 Pa. Super. LEXIS 77

Syllabus

<p>Taxation — License tax — Interstate commerce — Telephone company.</p> <p>A city of the third class has power to impose by ordinance an annual license tax upon a telephone company, although such company is engaged in both local and interstate commerce business, if there is nothing in the language of the ordinance indicating a municipal intention to tax interstate commerce business.</p> <p>If there is a doubt in regard to the construction of an ordinance it should be resolved in favor of the validity of the ordinance.</p>