S. W. BUTLER CO. S. D. v. SMITH.

No. 11 T.D. 1980.

56 Pa.Commw. 320 (1981)

Commonwealth ex rel. Southwest Butler County School District v. Clarke Smith. Clarke Smith, Appellant.

Commonwealth Court of Pennsylvania.

January 27, 1981.


Attorney(s) appearing for the Case

Mark A. Criss, with him D.G. Linn, II, Linn, Atwell and Associates, for appellant.

Darla J. Hancher, for appellee.

Submitted on briefs November 20, 1980, before Judges WILKINSON, JR., MacPHAIL and WILLIAMS, JR., sitting as a panel of three.


OPINION BY JUDGE MacPHAIL, January 27, 1981:

Clarke Smith (Appellant) his filed this appeal from the order of the Court of Common Pleas of Butler County imposing sentence of fine and imprisonment for failure to pay taxes pursuant to an ordinance promulgated by the Southwest Butler County School District (District).

The District filed a private criminal complaint against the Appellant alleging failure...

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