Opinion
September 28, 1962.
November 13, 1962.
Taxation — School districts — Fourth class — Powers — Tax on wages of residents earned elsewhere — Act of June 25, 1947, P. L. 1145.
Under the Act of June 25, 1947, P. L. 1145, a fourth class school district has power to impose a tax on the wages of a resident earned outside the State and to prescribe a penalty for the failure to file tax returns and to pay the taxes; and such taxation does not involve any deprivation of constitutional rights.
Before BELL, C. J., MUSMANNO, JONES, EAGEN, O'BRIEN and KEIM, JJ.
Appeal, No. 333, Jan. T., 1962, certified by Superior Court, Oct. T., 1961, No. 379, from order of Court of Common Pleas of Warren County, May T., 1961, No. 17, in case of Farmington Township School District v. Walter Yeskey. Order affirmed.
Same case in Superior Court: 197 Pa. Super. 598.
Appeal by defendant from judgment by justice of the peace on suit for a penalty brought by school district. Before FLICK, JR., P. J.
Order entered sustaining judgment. Defendant appealed to Superior Court which certified case to Supreme Court, opinion by WOODSIDE, J.
C. Henry Nicholson, for appellant.
Richard A. Leuthold, for appellee.
Appellant appeals from a final Order of the Court of Common Pleas of Warren County, imposing a penalty on appellant for failure to file tax returns and to pay the taxes required by a Resolution of Farmington Township School District adopted May 14, 1958. He asserts that such Resolution was improperly adopted, and if properly adopted, was illegal and deprived him of his constitutional rights.
Appellant resides in Farmington Township but works in New York State. Farmington Township School District is a School District of the Fourth Class. The School District by the above-mentioned Resolution adopted a budget including the imposition of a tax on wages of residents and on the net profits derived from businesses and professions for the period of a year commencing July 7, 1958. Such Resolution was adopted pursuant to the enabling Act of June 25, 1947, P. L. 1145, 53 P. S. § 6851, which, inter alia, gave School Districts of the Fourth Class power to impose, levy and collect taxes on "persons, transactions, occupations, privileges, subjects and personal property . . . ."
We are of the opinion that the Resolution complained of by appellant was properly adopted. We find no merit in appellant's contentions that the School District (a) did not have the right to impose taxes on wages generally, or (b) on wages earned outside the State, or (c) that he cannot be compelled to file a tax return, or (d) that the tax is discriminatory because of the distinction it makes between wage earners and those engaged in businesses or professions. Every one of these contentions has been decided adversely to the appellant by prior controlling decisions of this Court and of the Superior Court construing ordinances which imposed taxes identical with those here involved, and in substantially similar language. Cf. Marson v. Philadelphia, 342 Pa. 369, 21 A.2d 228; Dole v. Philadelphia, 337 Pa. 375, 11 A.2d 163; Philadelphia v. Schaller, 148 Pa. Super. 276, 25 A.2d 406; Philadelphia v. Cline, 158 Pa. Super. 179, 44 A.2d 610.
Order affirmed. Each party to pay his or its own costs.