Mason v. Wilkes-Barre Twp.

Citations

• 68 Pa. Super. 486
• 1917 Pa. Super. LEXIS 153

Syllabus

<p>Taxation — Townships—Illegal assessments.</p> <p>Where township commissioners assess taxes to be expended in the discharge of debts of a previous year some of which were incurred in violation of the provisions of the law, they will be enjoined from collecting an amount sufficient to pay the illegal debts although the money to be collected for such payment was not so designated in the budget, but was included in other funds not necessary for the purpose for which they were apparently intended.</p> <p>If, in such a case, it appears that an act of assembly had extended the fiscal year of the township during which the alleged illegal indebtedness had been incurred to thirteen months, and that some of the illegal indebtedness had been incurred for the current expenses of the additional month, the commissioners may appropriate in a subsequent year in a lawful manner, a sum sufficient’ to discharge any outstanding indebtedness of the township arising from the fact that the fiscal year in question included thirteen months instead of twelve.</p>