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CITY OF READING EARNED INCOME TAX CASE

No. 8344 of 1969.

47 Pa. D. & C. 2d 421 (1969)

City of Reading Earned Income Tax Case

Common Pleas Court of Berks County, Pennsylvania.

April 9, 1969.

Attorney(s) appearing for the Case

George B. Balmer and Walter M. Diener, Jr., for appellants.

David J. Batdorf, City Solicitor and Peter F. Cianci, Assistant City Solicitor, for respondent.

HESS, P. J., April 9, 1969.

Twenty-nine taxpayers of the City of Reading have challenged the validity of an ordinance of the city which has established an "earned income" tax applicable to both residents and nonresidents. After hearing and argument, the matter is before us for decision. Appellants contend that the tax is invalid and assign six reasons: (1) The notice of intention to adopt the ordinance anticipated revenue from the tax of $900,000, while the 1969 ...

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