Glen Alden Coal Co. v. Thomas

Opinion by

Arnold, J.,

This was a hill in equity brought by the Glen Alden Coal Company for an interpleader against a taxable and various taxing districts, concerning what is commonly called a wage tax levied under the Act of June 25,1947, P. L. 1145, 53 PS §2015.1 et seq., familiarly known as the “Home Buie Tax Act.” The Glen Alden Coal Company, employer of the taxable, withheld the tax at its source.

The Act could have made the wage earner liable to a wage tax levied by the municipality in which the wages were earned, and also liable for a wage tax in the municipality of the wage earner’s…