Simmons v. City of Philadelphia

Opinion by

Judge Rogers,

The City of Philadelphia brought actions in assumpsit against 958 nonresidents for delinquent wage taxes. All of the defendants were represented by one attorney, who filed an answer and new matter in their behalf asserting the following defenses: (1) that the assessments were either not made by the taxing authorities or if made, they were not received by the defendants; (2) that the defendants were entitled to a set-off for income earned while working outside the *356city; and (3) that the actions were barred by the statute of limitations. The city filed a reply to the new…