WANAMAKER v. PHILA. SCH. DIST. et al.


441 Pa. 567 (1971)

Wanamaker v. Philadelphia School District et al., Appellants.

Supreme Court of Pennsylvania.

January 7, 1971.


Attorney(s) appearing for the Case

Frederic L. Ballard, with him Tyson W. Coughlin, and Ballard, Spahr, Andrews & Ingersoll, for appellants.

Park B. Dilks, Jr., with him Natalie I. Salkind, and Morgan, Lewis & Bockius, for appellees.

Samuel D. Slade, Fred L. Rosenbloom and Schnader, Harrison, Segal & Lewis, for amicus curiae.

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


OPINION BY MR. JUSTICE EAGEN, January 7, 1971:

The sole question presented by this appeal is whether the Business Use and Occupancy Tax of Philadelphia, imposed on the use or occupancy of real estate for commercial or industrial activity, is an unequal tax on real estate and thus violates the Uniformity Clause of the Pennsylvania Constitution.1 We hold today that the tax in question is a valid privilege tax on the use of such real estate...

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