Heisler v. Thomas Colliery Co.

Opinion by

Mr. Justice Simpson,

Plaintiff appeals from a decree of the court below dismissing his bill in equity to have the Act of May 11, 1921, P. L. 479, “imposing a state tax on anthracite coal,” declared unconstitutional. The case was heard upon the pleadings, without evidence being produced; hence, while only those averments of the bill which are unchallenged by the answer, are to be accepted as true, all the averments of the latter must be so regarded, if they have any bearing on the controversy.

At the threshold of the argument, we are met with the allegation that stare decisis controls;…