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PRIOR ET AL. v. BOROUGH OF EDDYSTONE

Nos. 1505 and 1521 C.D. 1976.

30 Pa.Commw. 536 (1977)

James D. Prior et al. v. Borough of Eddystone, Appellant. James D. Prior et al. v. Borough of Eddystone, Appellee.

Commonwealth Court of Pennsylvania.

June 16, 1977.

Attorney(s) appearing for the Case

Edward J. Zetusky, Jr., for Borough of Eddystone.

Kenneth E. Aaron, with him Davidson & Aaron, for James D. Prior, et al.

Argued April 6, 1977, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE MENCER, June 16, 1977:

We are confronted with two appeals from an order of the Court of Common Pleas of Delaware County which denied a petition of 28 nonresidents of the Borough of Eddystone (Borough), seeking to have the Borough's Earned Income Tax Ordinance declared invalid.1 Both appeals enter on the following question: Is the aggregate amount of taxes that a...

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