STAJKOWSKI v. CARBON COUNTY BOARD


518 Pa. 150 (1988)

541 A.2d 1384

Father Leo STAJKOWSKI, Appellant, v. CARBON COUNTY BOARD OF ASSESSMENT AND REVISION OF TAXES, Chief Assessor of Carbon County, Appellee.

Supreme Court of Pennsylvania.

Decided May 20, 1988.


Attorney(s) appearing for the Case

Philip J. Murren, Harrisburg, Stephen Peter Vlossak, Sr., Jim Thorpe, for appellant.

Joseph J. Velitsky, City Sol., for appellee.

Before NIX, C.J., and FLAHERTY, McDERMOTT, ZAPPALA and PAPADAKOS, JJ.


OPINION OF THE COURT

FLAHERTY, Justice.

Father Leo Stajkowski, the appellant, challenges the Carbon County occupation tax levied against him, claiming it burdens his free exercise of religion in violation of the First Amendment of the United States Constitution. We agree.

The taxing authorities of Carbon County, pursuant to 72 Pa.S. § 5453.101 et seq., have enacted an occupation tax. The tax is administered by valuing approximately 300...

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