Appeal, No. 53, April T., 1956, from judgment and sentence of County Court of Allegheny County, 1955, No. C-1633, in case of Commonwealth of Pennsylvania Borough of Pleasant Hills v. Herbert R. Carroll. Judgment and sentence affirmed.
James D. Morton, with him Smith, Buchanan, Ingersoll, Rodewald & Eckert, for appellant.
Louis Rosenberg, for appellee.
Before Rhodes, P.j., Hirt, Gunther, Wright, Woodside, Ervin, and Carr, JJ.
[ 182 Pa. Super. Page 103]
This is an appeal from the County Court of Allegheny County, adjudging appellant guilty of violating a borough tax ordinance.
[ 182 Pa. Super. Page 104]
The Borough of Pleasant Hills in Allegheny County enacted an ordinance on January 27, 1954, imposing a wage tax.
An information was made against Herbert R. Carroll by the borough tax collector before a justice of the peace of the borough on May 23, 1955, charging him with failure to file borough tax returns and pay the tax required by the ordinance for the year 1954. A summons was issued thereon to the chief of police. The transcript of the justice of the peace shows that "Defendant voluntarily appeared on May 25, 1955, and insisted upon posting bond in the amount of $500 for his appearance at a hearing on the 2nd day of June, 1955."
After obtaining a continuance, the defendant appeared at a hearing at which both the borough and he introduced evidence, although defendant waived his right to testify. The justice of the peace found the defendant guilty, and directed him to pay fines of $50 or, upon failure to pay said fines, be imprisoned in the Allegheny County Jail for a period of ten days, on each of four charges of failure to file a quarterly tax return. The defendant was also found guilty of failure to make payment of the taxes owed, or which would have been shown to be owed, for said quarters, but sentence was suspended on these violations.
On July 18, 1955, the appellant presented to the County Court of Allegheny County a "Petition for Allowance of Appeal," and entitled the same "Appeal from summary conviction before Odelia C. Erdman, a justice of the peace." In Paragraph 11 thereof he asserted his conviction and sentence were unlawful, illegal and void for numerous reasons.
The court below granted the appeal and President Judge LENCHER heard the case de novo. Again defendant was adjudged guilty ...