Crosson v. Downingtown Area School District

Opinion by

Mr. Justice Jones,

Appellants (taxpayers), in three separate actions in equity in the Court of Common Pleas of Chester County, sought to enjoin appellees (a third-class school district and its tax collectors) from collecting occupation taxes. The Board #f Assessment and Revision of Taxes *471of Chester County had previously adopted a revised occupational classification and assessment schedule on May 1, 1967.1 In preparation of its budget for the fiscal year beginning July 1, 1968, the school district used the assessment rolls received from the Chief Assessor of Chester County. A…