Appeal, No. 12, March T., 1956, from judgment of Court of Common Pleas of Dauphin County, 1954, No. 2122, in case of Elmer Dziak et ux. v. James D. Novinger et al. Judgment reversed.
Herbert O. Schaeffer and Thomas H. Lane, with them John W. Purcell, for appellants.
William F. Fearen, with him Joseph Nissley and Livengood & Nissley, for appellees.
Before Rhodes, P.j., Hirt, Ross, Gunther, Wright, Woodside, and Ervin, JJ.
[ 180 Pa. Super. Page 168]
The Board of School Directors of Susquehanna Township, Dauphin County, passed a resolution on March 22, 1954 imposing a tax on the transfer of title to real property situate in the township.
The resolution was passed under authority of the Act of June 25, 1947, P.L. 1145, as amended (53 PS § 2015.1A) which provides inter alia as follows: "... school districts ... may, in their discretion, by ... resolution, for general revenue purposes, levy, assess and collect ... such taxes on persons, transactions, occupations, privileges, subjects and personal property within the limits of such political subdivisions, as they shall determine ..."*fn1
Its title and the resolution provide, inter alia, as follows: "... a resolution ... imposing a tax on sales involving the transfer of title to real property, within the School District of the Township of Susquehanna, Dauphin County, Pennsylvania.
"BE IT HEREBY RESOLVED, ... That a tax to provide revenue for general school purposes be and the same is hereby levied, assessed and imposed on the transfer of title to real property situate in the Township of Susquehanna, Dauphin County, Pennsylvania, at the rate of one-half (1/2) of one (1) per cent of the amount of the consideration or sale price involved in the transaction ..."
On July 9, 1954 the plaintiffs conveyed to George S. Wert and wife, a tract of real estate located in Susquehanna
[ 180 Pa. Super. Page 169]
Township. It is their contention that the above resolution imposed no tax thereon because the deed of conveyance was drawn, signed, delivered, accepted and recorded in the city of Harrisburg and the purchase price was paid in that city. When the school district insisted upon the payment of the tax, plaintiffs filed a complaint in equity in the Court of Common Pleas of ...