PHILADELPHIA v. FARRELL

Constitutional Law — Taxation — Uniformity — Wage tax — Ordinances — Exemptions — Members of armed forces resident in city — Persons whose employers give information to city.

In this action in assumpsit, in which it appeared that the plaintiff city sought to recover from defendant, who was employed at a federal installation in Philadelphia and had failed to file wage tax returns for five years, the principal sum and, also, a fine of $100 for each of the years involved; that defendant contended that the ordinances in question violated article IX, §§ 1 and 2, of the Constitution of Pennsylvania, asserting that the tax imposed was not uniform because it exempted salaries of members of the armed forces who were residents of Philadelphia and, also, because the municipal authorities exempted certain taxpayers from paying interest and penalties in exchange for information received from the employers of such persons; that defendant further averred that plaintiff was not entitled to recover any fine because defendant was brought before a magistrate (after the violations had occurred) and was fined the sum of $100 and costs; and that the court below, holding that the basis for classification in this case was entirely reasonable, and that the ordinances were not invalid, entered judgment for plaintiff on the pleadings (limited to the principal sum claimed because it could not be ascertained from the pleadings whether the summons in the proceeding before the magistrate had charged violation for only one year or for each of the five years involved); it was Held on appeal by defendant that the order of the court below should be affirmed.

Argued March 18, 1965.