Commonwealth v. Johnston

CERCONE, President Judge:

This is an appeal from a judgment of sentence in the Court of Common Pleas of Adams County for the violation of certain provisions of the Local Tax Enabling Act, 53 P.S. § 6901 et seq. The appellant, Mr. Johnston, contends that the disclosure requirement in the Local Tax Enabling Act with its concomitant statutory penalties for non-compliance is the type of governmental compulsion proscribed by the Fifth Amendment and is, therefore, unconstitutional because it does not afford immunity to the answering taxpayer. We, however, do not reach Mr. Johnston’s substantive…