Brandt v. Conewago Township School District

Herman, J.,

This is a suit in equity in which Elmer K. Brandt and others seek to enjoin defendant school district and the tax collectors from collecting from them occupation taxes for the school years 1961 and 1962 on the grounds that their occupation is that of farmer and, as such, they are not liable for this tax under the “Tax Anything Act” of June 25, 1947, P. L. 1145, as amended, 53 PS §6851, et seq., the act under the authority of which defendant, Conewago Township School District, levied the tax.

The pleadings consist of plaintiffs’ complaint, defendants’ preliminary objections in the…