Borough of Throop v. Matyassi

Hoban, P. J.,

The Borough of Throop, by appropriate action of the borough council, adopted a Wage Tax Ordinance in 1948, under authority of the Stonier-Brunner Act of June 25, 1947, P. L. 1145, 53 PS §2015.1 et seq. The ordinance required, inter alia, that every person subject to the tax (i.e., residents of the borough) should file information returns on appropriate forms at prescribed intervals, giving the pertinent data as to earnings from which his tax could be calculated. Section 8 of the ordinance provides that:

“Any person who shall fail, neglect or refuse to make any return required . .…