Jones v. Oxford School District

Opinion by

Judge Mencer,

These three appeals, consolidated by the Court of Common Pleas of Chester County, arise from three complaints in equity seeking to enjoin a third class school district (School District) and its tax collectors from collecting occupation taxes for the school years 1966-67, 1967-68, and 1968-69 and to have the taxes declared in valid and unconstitutional. The chancellor, by an adjudication dated June 30, 1970, entered a decree nisi dismissing the complaints, exceptions to this decree were dismissed by the court en banc and a final decree was entered on January 13, 1971.…