City of Philadelphia v. Konopacki

Opinion by

Judge Wilkinson,

Appellants appeal the dismissal of preliminary objections alleging that the, Philadelphia County Court of Common Pleas lacked subject matter jurisdiction over appellee’s action to enforce a tax ordinance. We affirm.

Appellee has had since, 1939 an ordinance which imposes a tax on all compensation earned within the city and provides penalties for violations thereof. Appellants, non-residents of appellee, were employed between 1969 and 1973 at the United States Naval Shipyard on League Island, an area ceded to the Federal Government by the Commonwealth but within…