Jones and Pomeroy, JJ., dissenting, and cases cited therein
How later courts described this case
- Jones and Pomeroy, JJ., dissenting, and cases cited therein
- opinion announcing the judgment of the Court
Written by the judges who cited it.
The opinion
Dissenting Opinion by
Mr. Chief Justice Bell:
I dissent, although very regretfully. The Sterling Act, which all agree was intended to prohibit double taxation, has been at times confusingly and conflictingly interpreted. This has produced a result which at times and in some respects has been so unfair to Philadelphia that it should be changed and liberalized by the Legislature (and not by the Courts) in order to limit the State’s prohibition against double taxation to that which is practically and realistically double taxation.