Miller v. Northampton County

Opinion by

Mr. Justice Linn,

This case is not within the limited class in which equity tákes jurisdiction to restrain the collection of taxes; there is an adequate remedy at law for all the causes of complaint. An administrator filed his bill to enjoin defendants from collecting the four-mill personal property tax imposed by the Act of June 17,1913, P. L. 507, as amended by the Act of May 13, 1927, P. L. 985, from the estate of his decedent for the years 1926-7-8-9 and 30, on the ground that the amendment is unconstitutional and for other reasons to be mentioned.

Defendants demurred to the bill.…