OPINION BY WOODSIDE, J., March 21, 1962:
The Borough of Midland in Beaver County enacted a tax ordinance pursuant to the "Tax Anything" Act of June 25, 1947, P.L. 1145, as amended, 53 P.S. § 6851 et seq.
The ordinance provides in section 3 that "each individual engaged in an occupation, as hereinbefore defined, within the corporate limits of the Borough of Midland shall be required to pay an annual occupational tax of Ten ($10.00) Dollars." Occupation...
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