Grim v. Weissenberg School District
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Lehigh county: No. 152, to January Term 1868. This was an action originally brought before a justice of the peace by Jacob Grim against the School Directors of Weissenberg township, to recover tax which had been paid by him to the collector of the township under protest, and which he alleged had been illegally assessed.
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Error to the Court of Common Pleas of Lehigh county: No. 152, to January Term 1868. This was an action originally brought before a justice of the peace by Jacob Grim against the School Directors of Weissenberg township, to recover tax which had been paid by him to the collector of the township under protest, and which he alleged had been illegally assessed. The assessment of the tax against the plaintiff for the year 1863 was on a valuation of $1460, which was the valuation made by the county commissioners for that township. The Act of 25th of March 1864, § 7, Pamph. L. 88, authorized school…
1Opinion of the Court
The opinion of the court was delivered, by
Sharswood, J.
That a party who, when threatened with a distress, pays an illegal tax under protest and notice of suit, may maintain an action to recover it back, is settled in this state: *435Henry v. Horstick, 9 Watts 414; Caldwell v. Moore, 1 Jones 60; Allentown v. Saeger, 8 Harris 421.
We will assume, for the purpose of this opinion, that at the time the taxes here in question were levied, the school-board of Weissenberg township had no lawful authority to assess and collect them. We are brought thus at once to the question, whether the Act of the…
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