Duquesne Law Review


The Pennsylvania Supreme Court held that the stock clause of the Pennsylvania County Personal Property Tax, exempting from taxation the stock of domestic corporations held by Pennsylvania residents, was unconstitutional because it could not overcome the presumption of invalidity resulting from facial discrimination by meeting the requirements of the compensatory tax doctrine; however, the court allowed the levying counties to keep the funds previously collected under the unconstitutional tax.

Annenberg v. Commonwealth, 757 A.2d 338 (Pa. 2000)

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