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LIGONIER SCH. DIST. v. LIG. MEM. FOUND

No. 1008.

62 Pa. D. & C. 2d 210 (1973)

Ligonier Valley School District v. Fort Ligonier Memorial Foundation

Common Pleas Court of Westmoreland County, Pennsylvania.

March 16, 1973.

Attorney(s) appearing for the Case

Robert M. Carson, for petitioner.

H. Reginald Belden, Jr., for respondent.

MIHALICH, J., March 16, 1973.

On March 24, 1972, petitioner filed its petition for declaratory judgment asking the court to hear testimony in support of its petition and to find that the respondent is responsible for the collection and paying over to the school district a 10 percent "amusement" tax on admissions to its grounds.

Under the authority of the Local Tax Enabling Act of December 31, 1965, P. L. 1257, 53 PS §6908(6),

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