Phillips v. Barnhart

Citations

• 27 Pa. Super. 26
• 1904 Pa. Super. LEXIS 382

Syllabus

<p>Taxation — School tax — Constitutional law — Statutes—Repeals—Title of statute.</p> <p>A subsequent statute revising the whole subject-matter of a former statute, and evidently intended as a substitute for it, although it contains no express words to that effect, operates to repeal the former.</p> <p>The general subject of the Act of July 22, 1897, P. Ij. 305, entitled “An Act to authorize and empower the school directors and controllers of the several school districts within the Commonwealth to levy and collect a per capita tax annually for school purposes,” was intended to be a substitute for the legislation theretofore existing with reference to the assessment of school tax on male taxables over twenty years of age, as authorized by the act of April 11, 1862.</p> <p>The third section of the act of 1897 is so germane to the subject of the statute as to be embraced within the title, notwithstanding the fact that the title does not make special reference to the repealing section.</p> <p>An occupation tax is not a tax upon property, but upon the calling in which the taxable is engaged; nor is it in a legal sense a tax upon income.</p>