Pittsburgh, Allegheny & McKees Rocks Railway Co. v. Township of Stowe

Citations

• 252 Pa. 149
• 97 A. 197
• 1916 Pa. LEXIS 585

Syllabus

<p>Equity — Injunction—J urisdiction — Pro cedure — Taxation—Railroads — Common carriers — Real estate — Local taxation — Pleadings.</p> <p>1. Equity has jurisdiction to restrain the collection of taxes where there is want of power to tax or the tax is levied without authority at law.</p> <p>2. An injunction restraining a local taxing authority from the collection of taxes on land of a railroad company is properly granted where the evidence shows that the land in question is necessary, essential and indispensable to the exercise of the franchises of the company as a common carrier.</p> <p>3. Where any specific portion of such property is not taxable, the taxing officers are without warrant of law to impose and collect the tax on the nontaxable part, and their official acts are as void as to that part of the property as they would be if the taxes had been illegally levied against the entire holdings of the company.</p> <p>4. In such case while manifest want of jurisdiction in equity may be taken advantage of at any stage of the proceeding, yet as the question must be determined by what is averred in the bill and not by what is disclosed in the answer and the evidence in support of it, it should be raised in doubtful cases in limine, by’ demurrer, plea or answer.</p> <p>5. A bill in equity was filed by a railroad company against a local taxing authority to enjoin the collection of local taxes imposed by the taxing authority upon a portion of certain real estate held by the railroad company. It appeared that the railroad company under its charter was a common carrier and the chancellor found upon competent testimony that the portion of the ground as to which the railroad company claimed exemption was used by the railroad company for its railroad purposes and was necessary thereto. Held, that the relief prayed for was properly granted.</p>