Superior Court of Pennsylvania October 19, 1979, 229 (Central Dauphin School District v. American Casualty Co.)

WIEAND, Judge:

The Board of Education of the Central Dauphin School District adopted a resolution which imposed a tax on the occupations of all persons eighteen years of age or older who resided in the district. On March 14, 1975, the Court of Common Pleas of Dauphin County held the resolution invalid as to persons who were not engaged in a gainful occupa

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tion, e. g., homemakers and retirees.