H. J. Heinz Co. v. Pittsburgh

Opinion by

Hirt, J.,

Equity will enjoin taxation for want of power to tax. Jamison C. & C. Co. v. Unity Twsp. Sch. Dist., 362 Pa. 389, 66 A. 2d 759, especially where as here, the provision for an appeal in a city ordinance fails to provide an adequate remedy for contesting the assessment. Alleging lack of authority to tax, the plaintiff in this equity proceeding sought to restrain the collec tion of an additional mercantile license tax over and above an amount admittedly due, under an assessment by the City of Pittsburgh for the year 1950. The lower court sustained preliminary objections raised…