Commonwealth ex rel. Southwest Butler County School District v. Smith

Opinion by

Judge MacPhail,

Clarke Smith (Appellant) his filed this appeal from the order of the Court of Common Pleas of Butler *322County imposing sentence of fine and imprisonment for failure to pay taxes pursuant to an ordinance promulgated by the Southwest Butler County School District (District).

The District filed a private criminal complaint against the Appellant alleging failure to file a return and non-payment of taxes1 for the years 1974 through 1977. Appellant was found guilty by the district justice and was ordered to pay the back taxes claimed by the District and costs.

The Appellant…