Legal Opinion

Pleasant Hills Borough v. Carroll

Superior Court of Pennsylvania

Decided October 3, 1956No. Appeal, 53PublishedCited by 55 opinions

1Opinion of the Court

Opinion by

Woodside, J.,

This is an appeal from the County Court of Allegheny County, adjudging appellant guilty of violating a borough tax ordinance.

*104The Borough of Pleasant Hills in Allegheny County enacted an ordinance on January 27, 1954, imposing a wage tax.

An information was made against Herbert It. Carroll by the borough tax collector before a justice of the peace of the borough on May 23, 1955, charging him with failure to file borough tax returns and pay the tax required by the ordinance for the year 1954. A summons was issued thereon to the chief of police. The transcript of the…

2Cases cited5 opinions

  1. Baldwin AppealSuperior Court of Pennsylvania · 1943
  2. Bor. of Mahanoy City v. Wadlinger, Pennsylvania Court of Common Pleas, Schuylkill County1891
  3. York & Foster, Inc., Tax Assessment CaseSuperior Court of Pennsylvania · 1948
  4. Sweitzer v. EmertSuperior Court of Pennsylvania · 1913
  5. Commonwealth v. Atlantic Refining Co.Superior Court of Pennsylvania · 1917

3Cited by55 opinions

  1. Francis v. CorletoSupreme Court of Pennsylvania · 1965
  2. Tyler v. KingSupreme Court of Pennsylvania · 1985
  3. Fishkin v. Hi-Acres, Inc.Supreme Court of Pennsylvania · 1975
  4. COM. OF PENNSYLVANIA v. BakerSupreme Court of Pennsylvania · 1997
  5. Prichard v. Willistown Township School DistrictSupreme Court of Pennsylvania · 1959

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