Titusville v. Gahan

Citations

• 34 Pa. Super. 613

Syllabus

<p>Municipalities — Taxation—General revenue — Police powers — License tax on theaters and billposters — Cities of the third class. *</p> <p>A city of the third class has no power to levy and collect a license tax from theaters or billposters exclusively for general revenue' purposes. It has authority, however, to levy such tax upon theaters and opera houses under the police power expressly delegated to it, and upon billposters under the police power conferred by the general welfare clause of the city’s charter; but an ordinance imposing such a license tax which expressly states in its title that the tax is “for general revenue purposes,” will be construed as a revenue and not as a police measure, and will be declared invalid by the courts.</p>