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U.S. Supreme Court

Kelly v. Pittsburgh, 104 U.S. 78 (1881)

Kelly v. Pittsburgh

104 U.S. 78

ERROR TO THE SUPREME COURT

OF THE STATE OF PENNSYLVANIA

Syllabus

1. Although differing from proceedings in courts of justice, the general system of procedure for the levy and collection of taxes, which is established in this country, is, within the meaning of the Constitution, due process of law.

2. A state has the power to determine what' portions of her territory shall, for local purposes, be within the limits of a city and subject to its government, and to prescribe the rate of taxation at which such portions shall be assessed.