Court Opinion

ID: 9755816
Source: CourtListenerOpinion
Date Created: 2023-08-28 20:51:52.192524+00
Date Added: 2024-06-11T07:28:11.562416
License: Public Domain

Concurring Opinion by
Mr. Justice Jones:
The majority of this Court hold that this School District was properly enjoined from collecting this occupation tax because the value placed on the occupations to be taxed was to be fixed by the School District Tax Collector rather than the Chief County Assessor. With that position I agree.
In my view, however, this Court should have come to grips with appellees’ argument that the tax violated the uniformity clause of Article IX, §1, of the Pennsylvania Constitution in that it sought to value a specific occupation at varying rates depending upon such factors as age, sex, experience and days per week spent at work. I believe that the tax sought to be *471levied directly violates our Constitution and is clearly invalid. I regret that this Court has not seen fit to meet this constitutional issue and to declare the method of taxation constitutionally offensive.