Pittsburg v. Calvary Cemetery Ass'n

Citations

• 44 Pa. Super. 289
• 1910 Pa. Super. LEXIS 167

Syllabus

<p>Taxation — Exemption—Burial grounds — Constitutional law — Special legislation — Classification.</p> <p>1. Section 5 of the Act of June 4, 1901, P. L. 364, as amended by the Act of March 19,1903, P. L. 41, exempting from taxation “places of burial not used or held for private or corporate profit,” does not contravene sec. 7 of art. Ill of the constitution, which prohibits the general assembly from passing any local or special law exempting property from taxation; neither does the act contravene sees. 1 and 2 of art. IX of the constitution relating to uniformity of taxation.</p> <p>2. Places of burial not used for private or corporate profit are exempt from liability for assessments for paving a roadway.</p>