GAUGLER v. ALLENTOWN


410 Pa. 315 (1963)

Gaugler v. Allentown, Appellant.

Supreme Court of Pennsylvania.

March 19, 1963.


Attorney(s) appearing for the Case

Bernard B. Naef, City Solicitor, for City of Allentown, appellant.

George J. Joseph, with him James G. Kellar, and Joseph and Kellar, for appellees.

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


OPINION BY MR. JUSTICE EAGEN, March 19, 1963:

On January 23, 1962, the City of Allentown adopted an ordinance1 imposing a tax of $10 per annum on each individual (residents and nonresidents alike) engaged in an occupation within the corporate limits of the city.

This appeal is from a final decree in the court below, sitting in equity, ruling that the ordinance was invalid and unenforceable...

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