Appeal of Barrett
Supreme Court of Pennsylvania
No. 429 January Term 1887, Sup. Ct.; Court below, No. 1 December Term 1885, C. P., in equity. In the court below on October 27,1885, a bill in equity was filed by C. N. Barrett and others, taxpayers of the borough of Port Allegany, McKean county, against Thomas McDowell et al., members of the Town Council, the Chief Burgess and the Tax Collector of said borough; the prayer of which bill was for a preliminary and thereafter a permanent injunction against the defendants to…
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No. 429 January Term 1887, Sup. Ct.; Court below, No. 1 December Term 1885, C. P., in equity. In the court below on October 27,1885, a bill in equity was filed by C. N. Barrett and others, taxpayers of the borough of Port Allegany, McKean county, against Thomas McDowell et al., members of the Town Council, the Chief Burgess and the Tax Collector of said borough; the prayer of which bill was for a preliminary and thereafter a permanent injunction against the defendants to restrain the collection of a water tax. The bill averred: That on July 20, 1885, a special election was held in said…
1Opinion of the Court
Opinion,
Mr. Justice Sterrett :
It cannot be doubted that the authority of the burgess and town council of the borough of Port Allegany, to levy and collect the tax in question, depends on the validity of the election purporting to have been held under and by virtue of the act of April 16,1875, entitled “ An act authorizing the burgess and town council of each of the several boroughs throughout this commonwealth to levy and collect a gas, kerosene oil and water tax,” and the supplement thereto approved May 1, 1876.
After providing for a special election to determine by a vote of the qualified…
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