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DeVILLARS v. COMMONWEALTH

No. 3 T.D. 1980.

61 Pa.Commw. 274 (1981)

Ralph R. DeVillars, Appellant v. Commonwealth of Pennsylvania, Appellee.

Commonwealth Court of Pennsylvania.

August 14, 1981.

Attorney(s) appearing for the Case

Richard H. Martin, Baskin and Sears, for appellant.

John M. Cleland, Woods, Baker & Cleland, with him, Ralph N. DeCamp, for appellee.

Argued May 4, 1981, before Judges BLATT, CRAIG and MacPHAIL, sitting as a panel of three.

OPINION BY JUDGE MacPHAIL, August 14, 1981:

Ralph R. DeVillars (Appellant) was found guilty by a District Justice of the Peace of failing to file tax returns1 with the municipality and school district where he resides as required by appropriate ordinance and resolution adopted pursuant to The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6901 et seq.

Appellant was fined $200...

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