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/

United States Court of Appeals, Third Circuit. - 626 F.2d 275

Argued March 27, 1980.Decided July 8, 1980

Donald Marritz (argued), Legal Services, Inc., Gettysburg, Pa., for appellants.
Ronald M. Katzman (argued), Goldberg, Evans & Katzman, Harrisburg, Pa., for appellees.
Before ROSENN, GARTH and SLOVITER, Circuit Judges.
SLOVITER, Circuit Judge.

1

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.

3

The taxing districts hired G. H. Harris and James P. Harris, of G. H. Harris Associates (hereinafter "Harris"), a private agency, to collect their delinquent taxes.¹ Harris is a profit-making business entity which collects debts owed or due or asserted to be owed or due to a party other than itself. It is neither an employee nor officer of the United States or of any state or local government. Nonetheless, it held itself out as a "deputy tax collector."²

4

On June 13, 1978, the Harrises served a document titled "Final Notice Before Being Posted For Sale or Other Means of Collections to be Instituted" on one of the Staubs' children. The notice threatened the sale of the Staubs' home and personal goods unless they paid $323.75 by June 17, 1978.³ It was embossed with the legend "Delinquent Tax Collector," and was signed "J. P. Harris, Deputy # 48." It stated that any action on the part of the Staubs to interfere with the proposed actions was a criminal misdemeanor which could result in a $500 fine or 30 days' imprisonment or both.