No. 108 March Term, 1979, Appeal from the Judgment of Sentence of the Court of Common Pleas, Criminal Division, Adams County, at No. CC-95-79.
James W. Harris, York, for appellant.
Robert G. Teeter, Assistant District Attorney, Gettysburg, submitted a brief on behalf of Commonwealth, appellee.
Cercone, President Judge and Watkins and Montgomery, JJ.
[ 292 Pa. Super. Page 225]
This is an appeal from a judgment of sentence in the Court of Common Pleas of Adams County for the violation of certain provisions of the Local Tax Enabling Act, 53 P.S. § 6901 et seq. The appellant, Mr. Johnston, contends that the disclosure requirement in the Local Tax Enabling Act with its concomitant statutory penalties for non-compliance is the type of governmental compulsion proscribed by the Fifth Amendment and is, therefore, unconstitutional because it does not afford immunity to the answering taxpayer. We, however, do not reach Mr. Johnston's substantive contention because this issue is not properly before the Court.
Mr. Johnston filed a tax return pursuant to the Earned Income Tax Laws as enacted by the Upper Adams School District, however, Mr. Johnston refused to answer, on the form and orally at his hearing, any questions concerning the amount and source of his income. In addition, he refused to allow the tax collection agency to examine his books, thereby effectively depriving them of any means to assess the amount of his income during the 1977 tax year. Mr. Johnston cited his Fifth Amendment right against self-incrimination to justify his failure to disclose the pertinent information, asserting, as he did, that he would thereby be subject to prosecution for a violation of federal income tax laws.
After charges were filed, Mr. Johnston was found guilty by his local district justice who fined him fifty dollars plus costs. Having filed a timely appeal, Mr. Johnston was
[ 292 Pa. Super. Page 226]
afforded a hearing de novo on May 8, 1979 before the Court of Common Pleas of Adams County. A written order was issued later that day finding appellant guilty of violating the provisions of the Local Tax Enabling Act, and simultaneously imposing a fine of fifty dollars. Thus, Mr. Johnston was sentenced immediately upon the pronouncement of the verdict.
Although appellant Johnston was not advised of his rights under Pa.R.Crim.P. 1123(c) during the de novo hearing, he nevertheless filed boilerplate post-verdict motions on May 16, 1979.*fn1 After the notes of the testimony were transcribed and filed, the lower court, on June 5, 1979, scheduled oral argument on the motions for July 9, 1979.*fn2 Thereafter, appellant Johnston filed a notice of appeal to this Court on June 6, 1979 and the lower court was thereby divested of jurisdiction to further act upon this matter. Pa.R.Ap.P. 1701(a).
Since a violation of this act is punishable by a fine of not greater than five hundred dollars and default of payment of such fines by a period of imprisonment not to exceed thirty days, the Rules of Criminal Procedure are applicable in this case. See In the Interest of Golden, 243 Pa. Super. 267, 365 A.2d 157 (1976). The problem in this case, therefore, is that the lower court improperly pronounced verdict and sentence simultaneously at the conclusion of the de novo hearing. See Commonwealth v. Koch, 288 Pa. Super. 290, 431 A.2d 1052 (1981); Commonwealth v. Zaimes, 6 D. & C. 3d 612 (Pa.R.C.P. 1978). In addition, the judgment of sentence was improperly ...