626 F.2d 275: Fred G. Staub and Yvonne G. Staub, Appellants, v. G. H. Harris, James P. Harris, and G. H. Harris Associates

http://law.justia.com/cases/federal/appellate-courts/F2/626/275/158117/

This case requires us to decide whether a per capita tax levied by a Pennsylvania taxing district is a "debt" encompassed within the scope of the Fair Debt Collection Practices Act, 15 U.S.C. § 1692 et seq. (Supp. II 1978). The district court held that it was not, and dismissed the action brought under that statute for lack of jurisdiction.

2

Appellants Fred G. Staub and Yvonne G. Staub (hereinafter "Staubs"), are husband and wife living in New Oxford, Adams County, Pennsylvania. They are subject to per capita taxes in the following taxing districts in which they reside: Conewago Valley School District, Hamilton Township and the County of Adams. The Staubs were delinquent in paying certain of these per capita taxes levied by these taxing districts for 1972 through 1977 in the amount of $235.21.