Philadelphia v. Cline

Opinion by

Reno, J.,

The City of Philadelphia, by capias ad respondendum, instituted actions against eight residents of New Jersey employed by the United States at the Naval Air Material Center on League Island to recover penalties for their failure to file returns under the Earned Income Tax Ordinance approved December 13, 1939, as amended, declaring the income earned by them at that employment during the years 1942 and 1943, respectively. From judgments in favor of the city these separate appeals have been taken, but as the questions involved are common to each, all the cases will be disposed…