Sewickley Borough v. Sholes

Citations

• 118 Pa. 165
• 20 W.N.C. 413
• 12 A. 302
• 1888 Pa. LEXIS 378

Syllabus

<p>The title to the act of May 14, 1874, P. L. 158, is “an act to exempt from taxation public properly used for public purposes,” etc. The act then proceeds to exempt from taxation certain kinds of property within the enumeration of the title, and closes with the proviso: “ Provided, that all property, real or personal, other than that which is in actual use and occupation for the purposes aforesaid, and from which any income or revenue is derived, shall be subject to taxation,” etc. Held, that the title of said act, disclosing merely a purpose to exempt from taxation, and the said proviso containing an intent to impose taxation, the proviso is in conflict with § 3, article III. of the constitution and is therefore void. The County of Erie v. The Commissioners etc., 113 Pa. 368, distinguished.</p>