The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1901-11-05

Signified Their Intention of Con-
testing the Legality of the Meas.
ure-solicitor's Opinion.
The license tax ordinance. taxing the
gross receipts of all the public service
companies in this city, is now law.
kecorder w. j.. Connell signed 1t yes-
lerdaN afternoon. after having had il
III MS possession for nine days and
aiter carefully considering the obiec-
tons raised against 1t by the officials
ana regal representatives of the several
corporations affected.
men the ordinance was first intro
duced IN common council, City Solicitor
watson, in response to an inquiry. sent
n written opinion to councils in which
lie sad that the city had full power
ana authority to levy such Il license
tax as was provided in the ordinance.
rms opinion was attached to the or
dlhance when it was received by Re-
corder Connell, but he did not deem il
sulticlently exhaustive and served a re-
quest on the city solicitor for Il second
(. OPINION. This was prepared last week
! u! MY. Watson, and was submitted to
inc recorder on Saturday. In il Mr..
watson declares uneq,iivocally that
municipalities now have full power ana
authority to levy 4 license tax for The
purpose of raising rcvenuc.
| lie is careful not TO commit himself
| 10 a declaration that the ordinance
| itself is legal. He says that "as to the
! legality of the proposed levy [ have 10
doubt, but doesn't say whether the
ordnance making tho proposed levy"
is legally framed. The fun text of the
| city solicitors second opinion is given
below:
SOLICITORS OPINION.
| 10 the Honorable William l.. connel. Recorder
of the City OF Scranton.
| Dear Sit: Replying To y"ir ,coiics. for my
| opinion rs to the legality Of ordinance file ot
'hc select council, No >. 1901. providing for tho
ic'F ana collection OF license tax in tie city
| oi scranton, has received my attention.
Inc point raised in the mat tor submitted TO tnc
questions the legal right OF Tie city oi Scranton
| 10 pass an ordinance such as the one under
constellation.
Article ., Section B. of the Constitution of
pennsylvania provides, "lhc power to tax cor
l'"iitlons and corporate property shall not he
surrendered or suspended py any contract or
grant tn which the state shall he Il party" In
"'hcr words. as | understand this section In.
iliinciS OF the constitution desired that the log
stature should impose upon all corporate property
'hc'r Just share OF the burden OF taxation an,
'''' II" cohttact could he made or Advancement
entered into by which the purpose of tliS sect ion
"f the constitution could be defeated
The legislature is the supreme mower of tj,e
state. It has tn" right to tax all property with
IN the limits OF the state, unless cXcnni from
taxation by the constitution. Tie ilrsdict ion
exists throughout the entire state. II has the
power to say the per cCntum that shall be levied
upon The dollar OF valuation OF property. and
'''' power IL can delegate L municipal cor
polation. The legislature can prescribe bv net
the maximum or minimum amount OF lax which
may be levied and what property is subject 10
'tAa'l"ii Certain property can hr exempt from
TAXATION by proper legislative cnactrl,ut and
n,l'ess 1t is SO exempt it is Liable to its share
OF the burden.
can iind nothing in tho constitution forbid
aihS the legislature 10 pass acts assembly,
authorizing municipalities To levy tax upon cc,
tam properties within its limits.
Therefore. ii the legislature has given authority
to ley lax for certain purposes upon certain
properties, II Is acting within its constitutional
'lS"iS' anu such taNcs can he lawfully levied
ana collected for the purposes set forth in the
act.
OBJECT OF CONSTITUTION.
Tie object of the constitution i; not to grant
legislative power, but TO conInc and rcstrlin it,
Without the constitutional! limitations tn, p0ycr
OF tn" "gl>!it iirr to make laws ould be absolute
There Is probably no state vnic! does not lew |
other taxes than those which are imposed upon
real or personal property Every burden which |
Tue stat" imposes upon its cities. with view |
To Il revenue, either Tor itself or tor any OF the |
municipal governments, or for the supuort of |
governmental machinery in am uf tho uoli,ical
divisions, is levied under the power of taxation
lF4 l,,rt. .lDt
poationS to pay a certain sum annlaliy As. |
se's"d according to tho amount or valuation Of
their capital stock. or some other standard |
This mode being adopted by tic states rs the !
most convenient and suitable for taxation Of
suc organizations
do not think there car he any Doubt That the |
legislature can lay Reasonable tax or license
fee tno matter by what name it may he c.lIrt),
upon all property, whether it hc individual or
corporate, and may use any reasonable standard
Tor Iii" purpose of ISccrtdining the value II sucl
property.
Therefore, If the legislature las the rf-lt.
which we believe to be true. To lew and ,lli,rr |
" ta' upon property. veal, personal or miNcd, |
whether it be individual or corporate, they have
'hc night to delegate that power 10 any nuniui.
pal corporation or division within il territory
The legislature of Pennsylvania. uo doubt, be.
'"ved they had this power when by Article ~,
section 3, Of the act Of March = 1901 under the
lcd oI corporate powers. by its io,rtis subject,
which is as follows: Every city Of tie second
class shall have power. for general revenue pur.
poses, 10 levy and collect a license TAX, 10 be
lNen by ordinance, npon street railways hack
diNcTS auCtoncerS ard all and every cayporl-
lion. company, or individual, doing husinc,s III
said city, payable annually, and 10 regulate
the collection Of the same.
ACTED WITHIN IT'S RIGHTS.
il. ,.ttf, hot 81. I. !,