Philadelphia & Reading Coal & Iron Co. v. Schmidt

Citations

• 254 Pa. 351
• 98 A. 964
• 1916 Pa. LEXIS 733

Syllabus

<p>Taxation — Fixing of tax rate — Subsequent -adjustment of valuation of property — Levy—Equity—Bill for injunction — Laches— Estoppel — Dismissal.</p> <p>1. ' The tax rate should be fixed in connection with and in view of the amount of the valuation of the property to be taxed, and a levy is prematurely made where the tax rate is fixed before the assessment has been finally settled, and the collection of such taxes will be restrained when objection is promptly and properly made and prosecuted with due diligence.</p> <p>2. A court of equity will not grant relief by injunction where the party seeking it is cognizant of his rights and does not take those steps to assert them which are open to him, but lies by and suffers his adversary to incur expenses and enter into engagements which would render the granting of an injunction against the completion of-his undertaking, or the use thereof when completed, a great injury to him.</p> <p>3. An estoppel may be raised by acquiescence where the party aware of his own rights sees the other party acting upon a mistaken notion of his rights.</p> <p>4. Where the right to levy and collect taxes for purposes contemplated is possessed, a mistake in the valuation of the property subject to tax does not amount to usurpation of authority such as would render the tax wholly void.</p> <p>5. In a suit in equity to restrain the taxing authorities of a county and township from collecting from plaintiffs an unpaid balance of taxes for the year 1913, on the ground that the tax had been improperly levied, it appeared that the rates were made by the defendants prior to the time when the valuation of the taxable property in the township was fixed and adjusted for 1913 by the county commissioners sitting as a board of revision of taxes, but that the amounts were nevertheless computed upon the 1913 valuation; that the plaintiffs had notice that the taxes had been so levied before they had paid any part thereof; that prior to the filing of the bil