Stannert v. Williamsport Area School Directors

Williams, P. J.,

On June 6, 1962, the school directors of the 'South Williamsport Area School District, a third class district, adopted a resolution which in part imposed a tax of one percent on the value of real estate sold or otherwise transferred during the fiscal year 1962-63.

Twenty-five taxpayers of the school district filed their appeal from this tax on July 6, 1962, under the provisions of the Act of September 25,1961, P. L. 1643, sec. 2, 53 PS §6853.

*232The petition of appeal, as amended, is to the effect that the tax is not only unlawful, but that it is excessive and unreasonable.…