Legal Opinion

Byers v. Hempfield Township

Supreme Court of Pennsylvania

Decided January 3, 1910No. Appeal, No. 2PublishedCited by 12 opinions

Appeal, No. 2, Oct. T., 1910, by plaintiffs, from decree of C. P. Westmoreland Co., No. 652, In Equity, dismissing bill in equity in case of A. R. Byers et al., for themselves and other citizens and taxpayers of Hempfield Township, v. Hempfield Township and W. F. Holtzer et al., Supervisors, and Joseph Barclay, Treasurer of said Township. Bill in equity for an injunction. Before Doty, P. J. The facts are stated in the opinion of the Supreme Court.

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Appeal, No. 2, Oct. T., 1910, by plaintiffs, from decree of C. P. Westmoreland Co., No. 652, In Equity, dismissing bill in equity in case of A. R. Byers et al., for themselves and other citizens and taxpayers of Hempfield Township, v. Hempfield Township and W. F. Holtzer et al., Supervisors, and Joseph Barclay, Treasurer of said Township. Bill in equity for an injunction. Before Doty, P. J. The facts are stated in the opinion of the Supreme Court. Error assigned was in dismissing the bill.

1Opinion of the Court

Opinion by

Mr. Justice Mestrezat,

This bill was filed by the plaintiffs, citizens and taxpayers of Hempfield township, Westmoreland county, against the township and its supervisors and treasurer to restrain them from collecting a special cash road tax of five mills, or such part thereof as should be determined to be illegal and without authority of law. The bill averred, inter alia, that the supervisors had levied a work road tax for 1908 of three mills, and a cash road tax of five mills for the following purposes: “two mills for debt, one and one-half mills for construction of state roads;…

2Cases cited5 opinions

  1. Banger's AppealSupreme Court of Pennsylvania · 1885
  2. Arthur v. Polk Borough School DistrictSupreme Court of Pennsylvania · 1894
  3. St. Clair School Board's AppealSupreme Court of Pennsylvania · 1873
  4. Appeal of ConnersSupreme Court of Pennsylvania · 1883
  5. H. C. Frick Coke Co. v. Mount Pleasant TownshipSupreme Court of Pennsylvania · 1909

3Cited by12 opinions

  1. Taylor v. MooreSupreme Court of Pennsylvania · 1931
  2. White v. Old York Road Country ClubSupreme Court of Pennsylvania · 1935
  3. Whitney v. Jersey Shore BoroughSupreme Court of Pennsylvania · 1920
  4. Pittsburgh, Allegheny & McKees Rocks Railway Co. v. Township of StoweSupreme Court of Pennsylvania · 1916
  5. Commonwealth v. Ziegler Dairy Co.Superior Court of Pennsylvania · 1939

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