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TREASTER v. UNION TOWNSHIP

430 Pa. 223 (1968)

Treaster v. Union Township, Appellant.

Supreme Court of Pennsylvania.

May 21, 1968.

Attorney(s) appearing for the Case

Larry F. Knepp, with him Robert Stuckenrath, and Stuckenrath and Knepp, for appellants.

R. Lee Ziegler, with him John B. Schaner, for appellees.

Before BELL, C.J., MUSMANNO, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.

OPINION BY MR. JUSTICE COHEN, May 21, 1968:

This is another appeal generated by the never-ending search of our local municipalities to seek additional sources of tax revenue to meet their budgetary needs. In this search they have found a willing ally in the General Assembly which, over two decades ago, enacted the Act of June 25, 1947, P.L. 1145, the so-called "Act 481" or "Tax Anything Act." This Act conferred broad taxing...

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