Every evening, Wilmington daily commercial., 1922-06-24
PA. COAL TAX UPHELD
BY SUPREME COURT
Anthracite, But No Bituninous,
Subject to Levy, Majority
Rules.
BY Annotated Press % Every Evening.

Ry Associated Press 20 Every Evening.
Philadelphia. June 24-Ths Penn
sylvania Supreme Court today de-
clared Constitutional tho Legislative
Act 81 1921 tnxing anthracite coal one
and one half per cent OF It's value NJ
the mines.
Chief Justice Won Moschizsker and
Justice Kephart dissented The ma
iority opinion wns written by Justice
simpson.
/ The act IL intended 70 bring 10 the
state an annual revenue Of about 81
/ 500 900 The majority opinion affirms
the decision Of the Dauphlu county
court AZ Harrisburg which declared
anthracite and bituminous coal are
different commodities and that the
act taxing anthracite alone was con-
sltutional.
II was contended by Roland z. Heis-
Ter. share holder In the Thomas
Colliery Company. who brought the
original suite. that 20 tax anthracite
and not bituminous was discrimatory
because they came in competition with
each other The tax law went into
effect July !. last.
The majority opinion refers 70 the
previous decision Of the supreme
Court IN which the anthracite tax
law OF 1913 was declared unconstitu-
tional The reason which actuated
our predecessors in declaring an act
unconstitutional. has and should have
great weight with us, when deter
mining whether or not a later similar
statute is likewise objectionable" th'
opinion said. but, II after having fully
considered the matter. we are never
theless impeled TO the conclusion tina
the later enactment ia constitutional
we cannot decide otherwise until w
are to forget our duty TO supper
Legislation as the supreme law"
Taking up the classification Of coal
the opinion says: With a wealth O
reiteration. we are told coal Is coal
and all must be taxed or none may b'
taxed: 10 which we may answer lant
is land ice Is ice and gas is gas.
, but no one doubts the Legislative
power TO differently tax seated and un
seated land. natural ice and artihcia
ice. and natural gas and manufacturer
gas. The error IN this oft-repeate'
claim arises from overlooking N
fact that names are but a human de
vice for designating things. the thin
Il. not the name FOR 1t. being the impor
/ tant matter; hence the mere desig
q nation OF both bitumlnous and anthra
, cite as coal cannot alone operate T
prevent the Legislature from classify
, ing them for the purpose of taxation
1oI ?
o sustain this conclusion, but it may b
A asked. If anthracite coal. bituminOu
coal canned coal and charcoal mus
, always De in the same taxable clas.
= because coal is coal. could they
: taxed separately If the word Goa. wa
- omitted from their names and the
- were called anthracite, bitumos
- oannelite and charwood?
We are told also. and the point
$ strongly presented that the chemic;
constituents OF anthracite an
4 bituminous coal are much alike, as al
a also some CT the processes Of natuI
- which brought each of them into e1
e istence; but neither one nor both
o these facts conclude the question und,
o review.
Pursuing TO its logical COnciusic
e the line OF inquiry thus suggested. v
Il find that the ascending grade fro
' wood 10 ignite, canal coal, bltumin0t
u coal, anthracite. and, finally.
- graphite. or diamonds, IS only Il
:. further carrying on OF the same chem
cal reactions. resulting principally
- the formation and expulsion OF mo
% and more of the hydro o-carbons al
other gases; Ignite being wood wi
some of them expelled. anthracite co
being wood with most OF them gou
r and graphite and diamonds beir
wood with practically all of the
u eliminated. So, also. coke. anthraci
d coal are much alike in all essential r
8 spects in the former man having q
4 PEELED these gases by the artifici
lie application Of heat; in the latter n
n, ture eliminating them by heat. larg
s. ly generated through pressure. du
o. ing the great cataclysms which r
suited in a reasonably stable wor
TO Despite these similarities, probably
n would agree that diamonds can
Oh taxed, although anthracite coal is NJ
y, as can the latter although wood a
III coke are not"
e. FREE SPEECH MUST WAIT