Kungsgaten, Inc. v. Philadelphia

Full title: Kungsgaten, Inc. v. Philadelphia, Appellant

Court: Supreme Court of Pennsylvania

Date published: Jan 12, 1965

206 A.2d 8 (Pa. 1965)

206 A.2d 8

Opinion

November 17, 1964.

January 12, 1965.

Courts — Supreme Court — Jurisdiction — Rule 68 1/2.

1. Supreme Court Rule 68 1/2 applies only in matters where the Supreme Court has appellate jurisdiction generally. [354]

2. The appellate jurisdiction of the Supreme Court arises not only by statute, but under the Constitution of the Commonwealth and under the Supreme Court's power of King's Bench. [353]

Before BELL, C. J., MUSMANNO, JONES, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.

Appeal, No. 302, Jan. T., 1964, from order of Court of Common Pleas No. 6 of Philadelphia County, Dec. T., 1962, No. 3950, in case of Kungsgaten, Inc. v. City of Philadelphia. Matter remitted to Superior Court.

Appeal by taxpayer from decision of tax review board which dismissed a petition for review of mercantile license tax assessments.

Order entered sustaining appeal, opinion by KELLEY, J. City of Philadelphia appealed.

Levy Anderson, First Deputy City Solicitor, with him Matthew W. Bullock, Jr., Deputy City Solicitor, and Edward G. Bauer, Jr., City Solicitor, for City of Philadelphia, appellant.

Joseph H. Lieberman, for appellee.

OPINION PER CURIAM, January 12, 1965:

An examination of the instant record discloses that this Court, because of the amount in controversy, lacks jurisdiction to entertain this appeal. The appellate jurisdiction of the Superior Court arises by statute¹ while the appellate jurisdiction of this Court arises not only by statute, but under the Constitution of the Commonwealth and under this Court's power of King's Bench. The amount in controversy in the case at bar clearly indicates that jurisdiction to entertain this appeal lies in the Superior Court, not this Court.

1 Act of August 14, 1963, P. L. 819, No. 401, § 1, 17 Pa.C.S.A. § 184.

Rule 68 1/2 of this Court, under the provisions of which the allowance of an appeal in this matter was improvidently permitted,² applies only in matters where this Court has appellate jurisdiction generally. Before resort may be had to Rule 68 1/2, the provisions of the statute and the Constitution relating to the appellate jurisdiction of this Court must be satisfied.

2 By certificate or otherwise, a petition under Rule 68 1/2 must clearly disclose wherein this Court has appellate jurisdiction in the matter.

The matter is remitted to the Superior Court.