H. C. Frick Coke Co. v. Mount Pleasant Township

Citations

• 222 Pa. 451
• 71 A. 930
• 1909 Pa. LEXIS 895

Syllabus

<p>Taxation — Road tax — Township—“Last adjusted valuation” — Act of April 12, 1905, P. L. 142 — Equity—Act of April 15, 1834, P. L. 509.</p> <p>Under the Act of April 12,1905, P. L. 142, there is no “last adjusted valuation for county purposes ” from which a road tax may be levied by the supervisors of a township, until the county commissioners have examined and corrected the assessor’s return and the board of revision has given the taxpayer an opportunity to be heard. As long as the valuation returned by the assessor is open to correction by the board of revision it cannot be said that the valuation has been adjusted by the board of revision.</p> <p>While the Act of April 19, 1889, P. L. 37, authorizes an appeal to the common pleas from the final adjudication of the board of revision, the appeal is not a supersedeas and does not prevent the collection of the tax. If the valuation is reduced, the excess of taxes is returned to the person who paid them.</p> <p>Under the facts of this case, a court of equity has jurisdiction to restrain the supervisors of a township from levying a road tax on a valuation of property which is not “the last adjusted valuation for county purposes.” The Act of April 15, 1834, P. L. 509, affords no adequate remedy of law in such a case.</p>