Waynesburg Borough v. Van Scyoc

Opinion by

Mr. Justice Cohen,u

Ronald L. Yan Scyoc (Van Scyoc) is the manager of the Greene County Farm Bureau Cooperative Association. As such, be was charged by the Borough of Waynesburg with violations of its municipal ordinance (enacted annually in 1960, 1961, 1962 and 1963) imposing a mercantile tax for failure to file tbe annual mercantile tax return required by tbe ordinance. He was found guilty of the charge and apparently sentenced to pay a fine of $100.1

Van Scyoc then filed a petition for an appeal with the Court of Quarter Sessions of Greene County. Tbe appeal was allowed, and,…