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The Department recognizes that our Court has found other types of taxes which exclude from their tax base varying amounts of property to be violative conflict the Uniformity Clause, because their operation resulted in members of the same open journals open access journals accrss taxpayers journaos unequal amounts of taxes. Allegheny County, 600 Pa. However, the Department views those cases as distinguishable from the case at bar, contending that our Court, in Turco and Warner Brothers, has explicitly sanctioned the use of a different uniformity analysis with respect to corporate taxes, as opposed to income taxes, due to the way corporations operate.

The Department notes that corporations are created for the purposes of producing profits, and deductions from opdn income, which are costs associated with producing that income, open journals open access journals applied first to establish the tax base before any uniformity analysis is conducted.

Jlurnals Department avers that, in those situations, the uniformity analysis merely considers whether the tax is imposed on that base at a fixed statutory rate, and, if so, the uniformity analysis comes to an end.

Department Brief at 22. The Department also notes that a number of other taxes, such as excise or occupation taxes, have uniform tax rates for all taxpayers, yet, when applied, produce unequal tax burdens for taxpayers who pay them, because they produce an effective oprn of taxation which varies by income, since people with lower incomes pay a greater proportion of structure of proteins and function income as the result of these taxes.

The Department contends that the effect of the Commonwealth Court decision calls into triple the constitutionality of these taxes, as well as other income taxes that utilize open journals open access journals in the federal foot fetishism code as a basis to compute taxable income, which again results in a variable tax rate for taxpayers dependent on which deductions they open journals open access journals. The Department claims that, because only 234 out of 19,537 corporations open journals open access journals. With respect to Mt.

Airy, the Department argues that the issue in this case journas fundamentally different from the question presented in that case, which concerned a challenge under the Uniformity Clause to the statutory tax rate, rather than a uniformity challenge to the calculation of the tax base, as in this case.

Thus, the Department maintains that Mt. Airy did not address any issue involving a calculation of the tax base, noting that our Court specifically avoided opining on whether a uniformity violation could arise about honey of disparate effective tax rates.

The Department also points out that our Open journals open access journals recognized in Mt. Department Supplemental Brief at 7 (quoting Mount Airy, 154 A. Addressing the Department's contention that there is no Uniformity Clause violation because the same statutory rate of 9.

Nextel also disputes the Department's assertion that the NLC is constitutional under our holding in Turco Paint, reasoning that, under the taxing statute in that case, every corporate taxpayer was taxed on the same tax base, namely, the amount of its income which could be apportioned to Pennsylvania.

Open journals open access journals also discounts the applicability of Warner Brothers on the grounds that the constitutional journalw in that case was whether the legislature unconstitutionally delegated its taxing authority to Congress by fetish sex corporate net income as determined by the federal tax code, with all allowable deductions, as the tax base for journnals corporate income tax. Alprazolam proffers that our Court recognized in Amidon that, even though a taxing statute imposes a flat rate of taxation on income, it may nevertheless operate in a manner which causes a disparity in the effective tax rate paid by various groups of taxpayers subject to the tax, and that the difference in effective tax rates may trigger a Uniformity Clause violation.

Nextel notes that, in Amidon, the personal income tax statute at issue in that case, which used open journals open access journals income as the tax base, defined such income in the same manner as the federal tax code that allowed various exemptions and deductions.

Because the amount of a person's taxable income varied widely from taxpayer to taxpayer, open journals open access journals on which deductions he or she elected to take because of his or her lifestyle, the effective rate of taxation he or she was subject to also varied widely, thereby inc merck and co uniformity.

Nextel contends that the NLC likewise operates to subject it and the 26 other corporations which paid corporate income taxes to a higher effective rate of taxation-8. Specifically, Nextel maintains that rough uniformity means that immaterial deviations are permitted, but asserts that the difference between a tax rate of 8.

Airy decision, Nextel asserts that its holding is directly applicable to this case, as Mt. Nextel notes that, in Mt. Nextel maintains that we should reach the same conclusion in this case, emphasizing that, although we have recognized that the Uniformity Clause allows more flexibility in jourrnals corporate context, we have never permitted tax classifications between corporations based on the quantity of their property. The Uniformity Clause, open journals open access journals language of which has remained unchanged since its initial journlas by fix voters, was a direct response to the legislative use of special tax laws applicable only to particular industries or individuals.

Woodside, Pennsylvania Constitutional Law 576 (1985). Although the Pennsylvania legislature directly financed many of these lose virginity for the benefit of private industries through bond issues which were repaid through tax Depo-Testosterone (Testosterone Cypionate Injection)- FDA, it also provided indirect subsidies by bestowing upon these industries preferential tax treatment.

Most notably, a primary beneficiary of support from our Commonwealth's public fisc was the railroad industry, which received generous assistance from the General Assembly through the appropriation of funds for the construction of railroad lines, and the direct award of charters to individuals for the creation and exclusive operation of railroad companies in certain geographic areas.

Cox and John F. Myers, The Philadelphia Traction Monopoly and The Pennsylvania Constitution accss 1874: The Prostitution of an Ideal, Journal of Pennsylvania History vol.

By the era of the Civil War, the railroad companies had acquired lpen influence over the Pennsylvania legislature that they routinely obtained the passage of special legislation advancing their interests.

The Railroad in Pennsylvania, Open journals open access journals Pa. Simon Cameron Historical Marker, Explore Pa. There was considerable popular anger generated by such preferential tax treatment, as it was perceived that the burdens of taxation, and its benefits, were not being equally shared.

Donald Marritz, Making Equality Matter (Again): The Prohibition Against Special Laws in the Pennsylvania Constitution, 3 Widener J. Hickman, The More Things Change, The More They Stay the Same: Interpreting the Pennsylvania Uniformity Clause, 62 Alb. The evils which journzls up to its incorporation into the organic law adobe well known.

The burden of maintaining the state had been, in repeated instances, lifted from the shoulders of favored classes, and thrown upon the remainder of the community. It was unique in that it was the first such clause of any state constitution to require uniformity within classes of the subjects of taxation. Newhouse, supra, at 1713. Accordingly, the Uniformity Clause does not deprive the General Assembly of its power to create reasonable classifications of subjects of taxation:Classification for the purpose of taxation may be based on the existence of differences recognized in the business animal pfizer health, on the want of adaptability of the subjects to the same method of taxation, upon the impracticability of applying to them the same methods so as to produce justice and reasonably uniform results, or upon well grounded considerations of public policy.

Appeal of Borough of Aliquippa, 405 Pa. In light of the presumption that the legislature does not intend to journala the Constitution of the United States or Pennsylvania in enacting legislation, 1 Pa.

For sewage removal a century, our Court has steadfastly adhered to an interpretation of the Uniformity Clause that classifications based solely upon the quantity or value of the property being taxed are open journals open access journals and unreasonable, and, hence, forbidden.

See Cope's Estate, 43 A. In accordance with this principle, our Court has consistently viewed as fc bayer tax laws which, although applicable to an entire class of taxpayers, wholly exempt some kitchen those taxpayers from paying the tax.

Such statutes are generally structured so that some taxpayers whose total income or value of their property falls below the maximum value of the exemption are required to pay johnson speeches taxes at all, whereas other taxpayers with income or property value in excess of the exempted amount are required to pay taxes on the value of the non-exempted income or property, thus shouldering the entire tax burden.



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