Commonwealth ex rel. Capital Tax Collection Bureau v. Harden

CLARK, J.,

INTRODUCTION

In 1789, Benjamin Franklin wrote “In this world nothing is certain but death and taxes.”1 And now, more than two centuries later, we are called upon to decide whether or not the latter of these unpleasant certainties may be assessed against a citizen, the defendant, Darnell Harden, a/k/a Hadiel T. G. Bey. The instant matter stems from what, upon first impression, might appear to be quite a simple proposition, namely, can the city of Harrisburg compel a resident to file an earned income tax return? However, as will be discussed herein, that proposition, notwithstanding…