Section 1. Subjects of taxation in Philadelphia
The select and common councils, 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, and to provide, by ordinance, a system for the assessment thereof, and for the collection of taxes thereon. 1864, Aug. 25, P.L. 1030, Sec. 1.