Pittsburgh Railways Co. v. Pittsburgh

Citations

• 211 Pa. 479
• 60 A. 1077
• 1905 Pa. LEXIS 485

Syllabus

<p>Taxation—Street railways—Property tax—Lácense tax—Act of March 7, 1901, P. L. 20, sec. 3, Art. 19, Pars. 4 and 22.</p> <p>A tax imposed by a city of the second class of twenty-five cents per foot “for each lineal foot of track laid, maintained or operated” by a street railway within the city, exclusive of such tracks as may be in its yards or buildings, is a property tax, and cannot be maintained as a license tax or fee within the meaning of article 19, sec. 3, paragraphs 4 and 22 of the Act of March 7, 1901, P. L. 20, although the tax in the ordinance is designated as a license tax.</p>