Home > Journals > Michigan Law Review > MLR > Volume 40 > Issue 3 (1942)
A Pennsylvania statute empowered the city of Philadelphia to levy taxes on "persons, transactions, occupations, privileges, subjects and personal property" within Philadelphia. Pursuant to such authority the city enacted an ordinance imposing a tax of one and one-half per cent annually on salaries, wages, commissions, and other compensation earned by nonresidents for work performed in Philadelphia. Plaintiff, employed by an agency of Pennsylvania engaged in performance of governmental functions, brought suit to restrain the collection of the tax. Held, the statute grants the power to tax salaries of state officials and is not invalidated by any doctrine of governmental tax immunity. Marson v. City of Philadelphia, 342 Pa. 369, 21 A. (2d) 228 (1941).
Michigan Law Review,
TAXATION - POWER OF MUNICIPALITY TO TAX INCOME OF STATE OFFICIALS,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol40/iss3/23