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CITY OF PHILA., BD. OF REV. OF TAXES v. ELKINS

No. 1144 C.D. 1972.

11 Pa.Commw. 120 (1973)

City of Philadelphia, Board of Revision of Taxes, Appellant, v. William L. Elkins, Appellee.

Commonwealth Court of Pennsylvania.

November 23, 1973.

Attorney(s) appearing for the Case

James M. Penny, Jr., Assistant City Solicitor, with him John Mattioni, Deputy City Solicitor, Howard D. Scher, Assistant City Solicitor, and Martin Weinberg, City Solicitor, for appellant.

Duffield Ashmead, III, with him Lawrence J. Fox, for appellee.

Argued October 1, 1973, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE MENCER, November 23, 1973:

This appeal presents for interpretation a portion of Section 1 of the Personal Property Tax Act of June 17, 1913, P.L. 507, as amended (Act of 1913), 72 P.S. § 4821. That portion imposing a four-mill tax reads, in part, as follows: "All personal property of the classes hereinafter enumerated, owned, held or possessed by any resident . . ., whether such personal property be owned, held, or possessed by such resident...

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