United States v. Chester County Board of Assessment & Revision of Taxes

OPINION

KRAFT, District Judge.

The United States has moved for summary judgment in this action wherein the government seeks to restrain the defendants from collecting certain local taxes from two members of the armed forces, who own house trailers located within the Township of Uwchlan, Chester County, Pennsylvania.

The tax levy was made pursuant to the Fourth to Eighth Class County Assessment Law of Pennsylvania, 72 P.S. § 5453.201(a), as amended in 1961, which provides in pertinent part as follows:

Subjects of taxation enumerated

The following subjects and property shall as hereinafter provided…