Taxation — Per capita and occupation taxes — Delinquency — Necessity of demand — Act of June 20, 1939, P.L. 508.
1. Under section 1 of the Act of June 20, 1939, P.L. 508, the tax collector's right to enforce payment of taxes from the taxpayer's employer during the calendar year in which the taxes were levied is conditioned upon a previous demand upon the taxpayer for payment.
2. Section 1(c) of the Act of 1939, is not retroactive, and applies only to current and future taxes.
3. Under section 1(c) which provides for the collection from employers of per capita and occupation taxes owing by an employee, upon presentation of a written notice and demand containing the name of the taxable and the amount due, the notice must be sufficiently clear and definite to enable the employer to examine and investigate the claim and determine whether it is correct or not.
Statutes — Construction — Retroactive or prospective — Variance of existing obligations — Statutory remedies beyond those provided by common law — Act of May 28, 1937, P.L. 1019.
4. Under section 56 of Article 4 of the Statutory Construction Act of May 28, 1937, P.L. 1019, no law is to be construed to be retroactive unless clearly and manifestly so intended by the legislature.
5. Legislation is to be construed prospectively especially when it varies not merely remedies but existing obligations.
6. Statutory remedies beyond those provided by the common law are to be strictly construed, both as to the cases within their terms and the methods to be pursued.
Argued November 11, 1940.
PER CURIAM, January 30, 1941:
The judgment of the court below as to the right of the plaintiff tax collector to demand, collect and receive from the defendant employer, under section 1(c) of the Act of June 20, 1939, P.L. 508, 72 PS sec. 5544.1(c), the taxes due by an employee of the defendant for the years 1932, 1933, 1935, 1936, 1937 and 1939, is affirmed on the clear and convincing opinion of Judge CARR.