Opinion
April 20, 1953.
November 17, 1953.
Constitutional law — Interstate commerce — Federal Constitution — Taxation — Vehicles engaged in interstate commerce — Compensation for use of highways — Payment of proceeds of tax into general fund — Acts of June 22, 1931, P. L. 694 and December 27, 1951, P. L. 1761.
Shirks Motor Express Corporation v. Messner, 375 Pa. 450, followed.
Before STERN, C. J., STEARNE, JONES, CHIDSEY and MUSMANNO, JJ.
Appeal, No. 29, May T., 1953, from decree of Court of Common Pleas of Dauphin County, 1953, Equity Docket, No. 2060, Commonwealth Docket No. 31, in case of Spector Motor Service, Inc. v. Otto F. Messner, Secretary, Department of Revenue and Weldon B. Heyburn, Auditor General. Decree affirmed; reargument refused December 30, 1953.
Bill in equity.
Defendants' preliminary objections sustained and final order entered dismissing bill, opinion by NEELEY, J. Plaintiff appealed.
J. Harry LaBrum, with him James M. Marsh and Conlen, LaBrum Beechwood, for appellant.
Harry F. Stambaugh, Special Counsel, with him Robert E. Woodside, Attorney General, for appellees.
Spector Motor Service, Inc., a foreign corporation engaged in an interstate trucking business, contends that the Act of June 22, 1931, P. L. 694, as amended by the Act of December 27, 1951, P. L. 1761, 72 P. S. § 2185 et seq., is unconstitutional as applied to it for all of the reasons which were alleged by Shirks Motor Express Corporation and Interstate Motor Freight System, Inc., in similar proceedings and appeals at No. 22 May Term, 1953 and at No. 25 May Term, 1953, respectively. The three appeals were heard by us at the same sitting. This appellant makes no argument or contention which differs from those presented and considered by us in the companion Shirks and Interstate cases, opinion and order in which were this day filed. For the reasons stated in those cases, the decree of the court below is affirmed at the cost of appellant.