PEIFER v. CENTRAL DAUPHIN SCHOOL DISTRICT

No. 3341.

70 Pa. D. & C. 2d 35 (1975)

Peifer v. Central Dauphin School District

Common Pleas Court of Dauphin County, Pennsylvania.

March 14, 1975.


Attorney(s) appearing for the Case

John D. Killian and Thomas W. Scott, for plaintiffs.

Edward E. Knauss, III, for defendant.

Metzger, Wickersham, Knauss & Erb, for School District.


CALDWELL, Chancellor, March 14, 1975.

This class action litigation seeks to strike down a resolution adopted by defendant school district under The Local Tax Enabling Act of December 31, 1965, P.L. 1257, 53 PS §§6901, et seq., which imposes an "occupation" tax on all persons residing in the district who are 18 years of age or older. Plaintiffs Peifer and White are retired individuals, aged 75 and 76, with no income other than that received from social...

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