Borough of Rochester v. Geary

Opinion by

Judge Wilkinson, Jr.,

These consolidated appeals present the question of whether or not appellant,1 a mother with two children, whose sole source of income is public assistance, either has a statutory right under Section 37 of the Local Tax Collection Law, Act of May 25,1945, P.L. 1050, as amended, 72 P.S. §5511.37, to be exonerated from her 1974 per capita tax, as assessed by appellee or a right to be excluded from the payment of her per capita tax as not being the proper subject of such a tax under Section 2 of The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as…