Elsie B. Lashe and Walter Lashe (Appellants) filed a class action in equity on September 3, 1975 in the York County Court of Common Pleas challenging the validity of an occupation tax resolution adopted by the Northern York County School District (District) on June 12, 1969. Appellants contend that the resolution is invalid on its face and as applied to them. Appellants sought to have the District restrained from collecting the occupation tax from housewives, retired persons and others who have no income producing employment and to have such persons exempted from payment of the tax. The Chancellor, Judge Buckingham, concluded that the ordinance is valid and enforceable against housewives and retired persons; argument on exceptions to the adjudication and decree nisi was heard by the lower court sitting en banc and the exceptions were overruled. This appeal was timely filed from the final order of the court en banc.
