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CROSSON et al. v. DOWNINGTOWN A.S.D.

440 Pa. 468 (1970)

Crosson et al., Appellants, v. Downingtown Area School District.

Supreme Court of Pennsylvania.

October 9, 1970.

Attorney(s) appearing for the Case

A. Bruce Niccolo, with him Arthur A. Moorshead, and Moorshead & Niccolo, for appellants.

Theodore O. Rogers, with him Susan P. Windle, and Rogers, Gentry, Windle & Lamb, for appellees.

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

OPINION BY MR. JUSTICE JONES, October 9, 1970:

Appellants (taxpayers), in three separate actions in equity in the Court of Common Pleas of Chester County, sought to enjoin appellees (a third-class school district and its tax collectors) from collecting occupation taxes. The Board of Assessment and Revision of Taxes of Chester County had previously adopted a revised occupational classification and assessment schedule on May...

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