Shenango Furnace Co. v. Fairfield Township

Citations

• 229 Pa. 357
• 78 A. 937
• 1911 Pa. LEXIS 500

Syllabus

<p>Taxation — Road taxes — Levy—Valuation—Act of April 12, 1905, P. L. 142 — Equity—Jurisdiction.</p> <p>1. A levy for road taxes made by the supervisors of a township on the first Monday of March must be made on the adjusted valuation of the preceding year, if an adjusted valuation has not been made by the board of revision for the current year.</p> <p>2. 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,” as provided by the Act of April 12, 1905, P. L. 142.</p> <p>3. While equity will enjoin the collection of a road tax levied on a wrong valuation, it will not compel the refunding of the tax if it has been paid.</p> <p>Equity — Mistake—7gnorance—Refunding taxes — Taxation—Accounting.</p> <p>4. Mistake, as a basis in equity for refunding taxes, is a misapprehension or misunderstanding arising from ignorance, an essential prerequisite, and is distinguished from that inattention or absence of thought which are inherent in negligence, and is not such as results from inadvertence or negligence.</p> <p>5. A bill in equity against a township to compel the refunding of taxes alleged to have been paid by mistake, and for an accounting, cannot be maintained where no accounting is necessary. The fact that the bill prays for an' accounting does not under such circumstances give the court jurisdiction, inasmuch as the accounting is merely incidental, and of no importance in the case.</p> <p>Payment — Voluntary payment — Repayment of taxes — Evidence.</p> <p>6. Where taxes have been voluntarily paid to the public authorities without any duress or threats or misstatements by any public officer, and without any protest by the party paying them or notice of an intention to reclaim any part of the sum paid, such taxes cannot be recovered back.</p> <p>Equity — Mistake—Taxation—Refunding taxes — Referee’s findings of facts — Evidence—Review of fi