She's not a troublemaker in any way, shape or form. In fact, she is a picture of kindness herself

Father Danny Doherty

Miss Rooney, a retired nurse, lives on her own in Smethwick, West Midlands.

She is a daily communicant at St Gregory's Church in Bearwood, and her parish priest Father Danny Doherty, said: 'She's not a troublemaker in any way, shape or form. In fact, she is a picture of kindness herself."

Her neighbour Beryl Jackson said: "She's a lovely woman and she always seems to be visiting lots of people within the community, mainly those who are sick or elderly. I do think it's quite unfair really."

Sandwell said they had a legal obligation to collect all council taxes

Help the Aged said an alternative to a prison sentence should have been considered.

It was her fifth appearance in court. In January she received a three week suspended sentence and was ordered to pay the money up within 28 days.

Refusal to pay

When she refused to pay she was ordered to make a �5 weekly payment to make up the debt.

When she refused to do that she was committed to prison, but her sentence was reduced to seven days.

The chairman of the bench said: "In a democratic society, we have a duty to ensure payment of council tax so that appropriate services can be provided."

Sandwell council social services chairman Darren Cooper described the sentence as a "disgrace".

However, Richard Young, Sandwell cabinet member for finance and resources, defended the prison sentence.

He said: "Sandwell Council is not looking to send little old ladies to jail, but we do have a duty to collect money rightfully owed to the council.

"We are not the villains. If everyone did this then nobody, including elderly people, would get their bins emptied or meals on wheels."