Constitutional law — Taxation — Uniformity — Exemption — Act of June 26, 1939, P. L. 1100 — Article IX, sections 1 and 2.
1. The Act of June 26, 1939, P. L. 1100, which relates to the collection by municipalities of the market value of tax liens, is not unconstitutional, in violation of Article IX, section 1, of the Constitution, on the ground that it results in lack of uniformity of taxation on the same class of subjects. [428-9]
2. The Act of 1939 is not unconstitutional, in violation of Article IX, section 2, of the Constitution, in that it results in the exemption from taxation or partial exemption of land sold under the act. [429-30]
Constitutional law — Local or special laws — Taxation — Act of June 26, 1939, P. L. 1100 — Article III, section 7.
3. The Act of June 26, 1939, P. L. 1100, is not a local or special law exempting property from taxation in violation of Article III, section 7, of the Constitution, forbidding the passing of any local or special law. [430]
Constitutional law — Legislative power — Delegation — Act of June 26, 1939, P. L. 1100.
4. The Act of June 26, 1939, P. L. 1100, is not unconstitutional on the ground that it delegates unlawful authority to the Board of Revision of Taxes. [430-31]
Argued September 9, 1940.
PER CURIAM, September 10, 1940:
The decree is affirmed on the opinion of the court below. Costs to be paid by the City of Philadelphia.