Philadelphia v. Samuels (1940)

See City & Cty. of Phila. v. Samuels , 338 Pa. 321 , 324, 12 A.2d 79 , 81 (1940) ("The [Sterling Act] was an expression of the legislative intention to increase the taxing power of the city," in light of "revenue difficulties" and "frequent appeals on behalf of the city ... made to the legislature"). 7 Although the statute was enacted during a time of a global economic crisis, it has remained substantively the same, as it pertains to Philadelphia, throughout the many decades…

In such circumstances the court cannot say that the municipal authorities had not sufficient reason for the classification.” 338 Pa. at 326, 327 , 12 A. 2d at 82 .

The text of the Philadelphia parking lot tax at issue in Samuels provided: That on or after the approval of this ordinance a tax of ten per centum of gross receipts from all transactions in or for the parking of automobiles or motor vehicles on open parking lots in the City of Philadelphia is hereby imposed. 338 Pa. at 323 , 12 A.2d at 81 (emphasis added). 5 The issue presented in Samuels was whether, by enacting a corporate net income tax, the legislature manifested its int…

Op. at 10-11 (citing Nat’l Biscuit Co. v. City of Phila., 98 A.2d 182, 185 (Pa. 1953); City & Cty. of Phila. v. Samuels, 12 A.2d 79, 81 (Pa. 1940)).

Op. at 10-11 (citing Nat’l Biscuit Co. v. City of Phila., 98 A.2d 182, 185 (Pa. 1953); City & Cty. of Phila. v. Samuels, 12 A.2d 79, 81 (Pa. 1940)).

See City & Cty. of Phila. v. Samuels, 338 Pa. 321, 324 , 12 A.2d 79, 81 (1940) (“The [Sterling Act] was an expression of the legislative intention to (…continued) California; the American Heart Association, American Cancer Society Cancer Action Network, American Medical Association, Food Trust, Healthy Food America, Momsrising.org, National Alliance for Hispanic Health, National Association of Chronic Disease Directors, National Association of County and City Health Official…

See, e.g., Philadelphia v. Samuels, 338 Pa. 321 , 12 A. 2d 79 (1940) (different tax treatment for open parking lots and closed parking garages); Heisler v. Thomas Colliery Co., supra (different tax treatment for anthracite and bituminous coal).

See Philadelphia v. Samuels, 338 Pa. 321 , and Philadelphia v. Sley System Garages, Inc., 342 Pa. 142 .