Lynch v. Owen J. Roberts School District

Opinion by

Mr. Justice Roberts,

These three appeals, consolidated by the court below, arise from three complaints in equity seeking to enjoin appellant, a third class school district, from collecting occupation taxes assessed and levied by it against appellees, three attorneys-at-law, and an employee of a carpet manufacturing company. The chancellor found in favor of the taxpayers, granted the injunction, and, following dismissal of its exceptions by the court en banc, the school district took these appeals.

The undisputed facts reveal that in 1965 appellant, acting under authority of the…