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ARTHURS v. PITTSBURGH ET AL. (01/21/58)

January 21, 1958

ARTHURS
v.
PITTSBURGH ET AL., APPELLANTS.



Appeal, No. 167, April T., 1957, from decree of Court of Common Pleas of Allegheny County, Oct. T., 1957, No. 132, in case of Addison W. Arthurs et al. v. City of Pittsburgh et al. Decree affirmed.

COUNSEL

David Stahl, Assistant City Solicitor, with him J. Frank McKenna, Jr., City Solicitor, for appellants.

Howard I. Scott, with him William A. Meyer, and Kountz, Fry & Meyer, for appellees.

Before Rhodes, P.j., Hirt, Gunther, Wright, Woodside, Ervin, and Watkins, JJ.

Author: Woodside

[ 185 Pa. Super. Page 86]

OPINION BY WOODSIDE, J.

This is an appeal from an order of the Court of Common Pleas of Allegheny County sitting in equity which enjoined and restrained the City of Pittsburgh and its treasurer from imposing and collecting an earned income tax on the net profits of plaintiffs' business

[ 185 Pa. Super. Page 87]

    attributed to the sale and purchase of Pennsylvania municipal authority bonds.

Section 15 of the Municipality Authorities Act of May 2, 1945, P.L. 382, 53 PS § 318 provides as follows:

"Exemption from Taxation.

"The effectuation of the authorized purposes of Authorities created under this act shall and will be in all respects for the benefit of the people of the Commonwealth of Pennsylvania, for the increase of their commerce and prosperity, and for the improvement of their health and living conditions, and since such Authorities will be performing essential governmental functions in effectuating such purposes, such Authorities shall not be required to pay any taxes or assessments upon any property acquired or used by them for such purposes, and the bonds issued by any Authority, their transfer and the income therefrom, (including any profits made on the sale thereof) shall at all times be free from taxation within the Commonwealth of Pennsylvania." (Emphasis supplied).

Under the authority of the Act of June 25, 1947, P.L. 1145, as amended, 53 PS § 6851-6858, popularly known as the "Tax Anything Act", the City of Pittsburgh enacted an earned income tax ordinance. This ordinance imposed a tax on salaries, wages, commissions and other compensation, and ...


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