OPINION
DUMBAULD, District Judge.
This judicial odyssey had its genesis in the attempt of the township of Perry, in Greene County, Pennsylvania, to extract an earned income and occupational privilege tax (collectible through withholding by their employer) from the miners (residents of West Virginia) who extract coal from the bituminous deposits underlying said township.
On January 27, 1968, Perry Township levied a $5 tax "upon the privilege of engaging...
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