Official Document, No. 6. 



SYNOPSIS OF THK TAX LAWS OF PENN- 

 SYLVANIA. 



BY THOMAS McCAMANT, Late Auditor Oeneral of Pennsylvania. 



CONSTITUTIONAL PROVISIONS. 



"Article IX, Section 1. All taxes shall be uniform upon the same 

 class of subjects, within the territorial limits of the authority levy- 

 ing the tax, and shall be, levied and collected under general laws; 

 but the General Assembly may, by general laws, exempt from tax- 

 ation public property used for public purposes, actual places of 

 religious worship, places of burial not used or held for private or 

 corporate profit, and institutions of purely public charity. 



"Article IX, Section 2. All laws exempting property from taxa- 

 tion, other than the property above enumerated, shall be void. 



"Article IX, Section 3. The power to tax corporations and cor- 

 porate property shall not be surrendered or suspended by any 

 contract or grant to which the State shall be a party." 



TAXATION FOR STATE PURPOSES. 



i. This consists of a tax on the capital stock of corporations, lim- 

 ited partnerships and joint stock associations, domestic and foreign, 

 doing business in the Commonwealth, or having capital or property 

 employed therein, except National banks and incorporated State 

 banks and savings' institutions, and foreign insurance companies; 

 a tax on the shares of stock of National and incorporated State 

 banks and savings' institutions; a tax on the gross receipts of trans- 

 portation and transmission companies, derived from business done 

 in the Commonwealth, and on the gross receipts of notaries public; 

 a tax on the gross premiums of domestic insurance companies, de 

 rived from business done in the Commonwealth; a tax on the pre- 

 miums of foreign insurance companies, derived from business done 

 in the Commonwealth; a tax on county and municipal loans and 

 the loans of private corporations; bonus on charters; a tax on the 



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