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L. DAUPHIN SCH. DIST. v. KUTLER ET AL.

No. 179 C.D. 1981.

76 Pa.Commw. 87 (1983)

Lower Dauphin School District, Appellant v. William J. Kutler and Willard E. Kidwell, on Behalf of Themselves and All Others Similarly Situated, Appellees.

Commonwealth Court of Pennsylvania.

August 4, 1983.

Attorney(s) appearing for the Case

James R. Clippinger, with him Thomas D. Caldwell, Jr., Caldwell, Clouser & Kearns, for appellant.

Robert W. Barton, Killian & Gephart, for appellees.

William Fearen, with him Michael I. Levin, Cleckner and Fearen, for Amicus Curiae, Pennsylvania School Boards Association.

Argued December 18, 1981, before Judges ROGERS, BLATT and WILLIAMS, JR. Reargued September 14, 1982, before President Judge CRUMLISH, JR. and Judges ROGERS, BLATT, WILLIAMS, JR., CRAIG, MacPHAIL and DOYLE.

OPINION BY JUDGE MacPHAIL, August 4, 1983:

Section 2 of The Local Tax Enabling Act (Act), Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6902, authorizes certain enumerated political subdivisions to levy taxes on "occupations". Pursuant to that authorization, the Lower Dauphin School District (School District) enacted a resolution imposing such a tax for the fiscal years 1973-1974 and 1974-1975. Appellees, plaintiffs below,

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