Gaugler v. Allentown

Opinion by

Mr. Justice Eagen,

On January 23, 1962, the City of Allentown adopted an ordinance1 imposing a tax of $ 10 per annum on each individual (residents and nonresidents alike) engaged in an occupation within the corporate limits of the city.

This appeal is from a final decree in the court below, sitting in equity, ruling that the ordinance was invalid and unenforceable as to nonresidents.

The ordinance provides in Section 2: “The City of Allentown hereby levies and imposes on each individual engaged in an occupation during the fiscal year of 1962 within the corporate limits of the City of…