SLOVITER, Circuit Judge.
I.
This case requires us to decide whether a per capita tax levied by a Pennsylvania taxing district is a "debt" encompassed within the scope of the Fair Debt Collection Practices Act, 15 U.S.C. § 1692 et seq. (Supp. II 1978). The district court held that it was not, and dismissed the action brought under that statute for lack of jurisdiction.
II.
Appellants Fred G. Staub and Yvonne G. Staub (hereinafter...
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