Santoro v. City of Philadelphia

Opinion by

Judge Rogers,

The 211 appellants, whose appeals are here consolidated under one caption, are nonresidents of Philadelphia who have worked in the City but have failed to pay their City wage tax. They seek review of summary judgments for unpaid taxes, interest and penalties entered in favor of the City in the Court of Common Pleas of Philadelphia County in assumpsit actions brought by the City. The affidavits of City fiscal personnel filed with the motions for summary judgments established that the appellants paid no taxes, were assessed, received notices of the assessments and took no…