Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 17031. Subjects of taxation in Philadelphia

The select and common councils,  1 of the city of Philadelphia, shall have the power to levy a tax for municipal purposes, on all subjects of taxation, specified by the thirty-second section of the act of April twenty-ninth, 1844,  2 and to provide, by ordinance, a system for the assessment thereof, and for the collection of taxes thereon.