SHAULIS, J., June 2, 1978.
This is an appeal by Donald Sager of a summary conviction for his failure, neglect, or refusal to file an earned income tax return for the years 1975 and 1976 in violation of an ordinance of Black Township, a township of the second class in Somerset County.
Appellant does not question the amount of tax assessed to him nor the regularity or validity of the ordinance itself. Instead, he asserts that the ordinance cannot be constitutionally...
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