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TAYLOR v. COATESVILLE AREA SCH. DIST.

Appeal No. 124 C.D. 1971.

2 Pa.Commw. 510 (1971)

Taylor v. Coatesville Area School District.

Commonwealth Court of Pennsylvania.

June 29, 1971.

Attorney(s) appearing for the Case

A. Bruce Niccolo, with him Arthur A. Moorshead, Moorshead & Niccolo, for appellant.

Franklin L. Gordon, with him Gordon and Ashton and Milton Apfelbaum, for appellee.

Argued May 4, 1971, before President Judge BOWMAN, and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER and ROGERS.

OPINION BY JUDGE MENCER, June 29, 1971:

Appellant, one of a group of 32 taxpayers, sought, in the Court of Common Pleas of Chester County, to have the occupation tax resolution enacted by the Coatesville Area School District declared invalid and unconstitutional. The authority for the School District's action was The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, § 1 et seq., 53 P.S. § 6901 et seq. (Supp. 1970). Appellant appealed to the lower...

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