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CARL ET AL. v. SOUTHERN COLUMBIA A. S. DIST.

No. 2405 C.D. 1977.

41 Pa.Commw. 527 (1979)

Leon Carl et al. v. Southern Columbia Area School District, Appellant.

Commonwealth Court of Pennsylvania.

April 6, 1979.

Attorney(s) appearing for the Case

Richard J. Roberts, Jr., with him Jack C. Younkin, and Leavens, Younkin & Roberts, for appellant.

James F. Geddes, Jr., for appellees.

Argued February 7, 1979, before President Judge BOWMAN and Judges CRUMLISH, JR., MENCER, BLATT, DiSALLE, CRAIG and MacPHAIL. Judges WILKINSON, JR. and ROGERS did not participate.

OPINION BY JUDGE BLATT, April 6, 1979:

This is an appeal by the Southern Columbia Area School District (School District) from an order of the Court of Common Pleas of Columbia County declaring the School District's occupation tax unconstitutional.

Pursuant to the provisions of The Local Tax Enabling Act,1 the School District, which is comprised of six municipalities located in Columbia County and one municipality in Northumberland...

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