Legal Opinion

Quemahoning Coal Co. v. Township of Jenner

Superior Court of Pennsylvania

Decided April 17, 1924No. Appeal, 160PublishedCited by 6 opinions

Appeal, No. 160, April T., 1924, by plaintiff, from decree of C. P. Somerset Co., No. 3, Equity Docket, 1923, on bill in equity in the case of Quemahoning Coal Company y. The Township of Jenner, The School District of the Township of Jenner, Milton A. Pickworth, Tax Collector. Bill in equity for injunction to restrain the defendants from the collection of school and road taxes. Before Berkey, P. J. The facts are stated in the opinion of the Superior Court.

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Appeal, No. 160, April T., 1924, by plaintiff, from decree of C. P. Somerset Co., No. 3, Equity Docket, 1923, on bill in equity in the case of Quemahoning Coal Company y. The Township of Jenner, The School District of the Township of Jenner, Milton A. Pickworth, Tax Collector. Bill in equity for injunction to restrain the defendants from the collection of school and road taxes. Before Berkey, P. J. The facts are stated in the opinion of the Superior Court. The court dismissed the bill. Plaintiff appealed. Error assigned was the decree of the court.

1Opinion of the Court

Opinion by

Gawthrop, J.,

This is a bill filed by the plaintiff company to restrain the defendants from collecting a balance of school and road taxes alleged to be due for the year 1922.

The plaintiff is the owner of coal lands in Jenner Township, Somerset County.

In contemplation of the triennial assessment to be made for the years 1922,1923 and 1924, the commissioners of Somerset County, about September 1, 1921, sent notices to all of the coal companies which had been assessed for taxes in 1921, requesting them to furnish certain information in relation to their assessments and holdings. The…

2Cases cited4 opinions

  1. Williamson's EstateSupreme Court of Pennsylvania · 1893
  2. Byers v. Hempfield TownshipSupreme Court of Pennsylvania · 1910
  3. H. C. Frick Coke Co. v. Mount Pleasant TownshipSupreme Court of Pennsylvania · 1909
  4. Plains Township's AppealSuperior Court of Pennsylvania · 1902

3Cited by6 opinions

  1. Philadelphia & Reading Coal & Iron Co. v. Tamaqua Borough School DistrictSupreme Court of Pennsylvania · 1931
  2. Pittsburgh School District v. E. S. S. Land Co.Superior Court of Pennsylvania · 1940
  3. Graham v. Comm. of Lawrence Co.Superior Court of Pennsylvania · 1930
  4. Kaemmerling v. New Castle Township School DistrictSupreme Court of Pennsylvania · 1929
  5. Erie School District v. Erie County Board of Assessment Appeals, Pennsylvania Court of Common Pleas, Erie County1980

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