Byers v. Hempfield Township

Citations

• 226 Pa. 278
• 75 A. 415
• 1910 Pa. LEXIS 754

Syllabus

<p>Equity — Injunction—Inadequate remedy at law — Taxation.</p> <p>1. Equity has jurisdiction, to restrain by injunction an attempt on the part of the supervisors to enforce the collection of a road tax which they have no power to impose. If the tax is a lawful one, but the manner of collecting it is oppressive or unfair, the taxpayer injured has an adequate remedy at law by an appeal.</p> <p>2. A bill in equity by taxpayers against supervisors to enjoin the collection of road taxes will be sustained where the bill specifically avers that there was not sufficient valid legal indebtedness in making a levy of two mills for debt; that a one and one-half mills cash tax for state roads was excessive and much greater than the sum required for that purpose; and that the levy of a one-half mill cash tax for roadmaster’s salary and expenses was without authority of law.</p> <p>Mr. Justice Elkin dissents.</p>