Delaware, Lackawanna & Western R. R. v. Luzerne County Commissioners
Supreme Court of Pennsylvania
Appeal, No. 137, Jan. T. 1914, by plaintiff, from decree of C. P. Luzerne Co., Oct. T., 1913,. No. 24,.refusing an injunction in case of Delaware, Lackawanna- & Western Railroad Company v. The County Commissioners, the Board for the Assessment and Revision of Taxes for the County of Luzerne, the Sub-Assessor of Plymouth Township, the Supervisors and the Tax Collector of the Same. Bill in equity for an injunction.
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Appeal, No. 137, Jan. T. 1914, by plaintiff, from decree of C. P. Luzerne Co., Oct. T., 1913,. No. 24,.refusing an injunction in case of Delaware, Lackawanna- & Western Railroad Company v. The County Commissioners, the Board for the Assessment and Revision of Taxes for the County of Luzerne, the Sub-Assessor of Plymouth Township, the Supervisors and the Tax Collector of the Same. Bill in equity for an injunction. Before Fuller, P. J. From the record it appeared that the plaintiff, the owner of certain tracts of coal land in the Township of Plymouth, Luzerne County, filed a bill in equity…
1Opinion of the Court
Opinion by
Me. Justice Elkin,
This bill was filed for the purpose of having the assessment upon which the special tax was levied, declared illegal and void, and to restrain the defendants from proceeding in any manner to collect the tax in question. Equity has power in a proper case to restrain the collection of a tax, but it is a power that should be cautiously exercised, because as a general rule there is an edequate remedy at law. Equity will only intervene in such a case where there is either want of power to tax or ,a disregard of imperative constitutional requirements: Banger’s App., 109…
2Cases cited5 opinions
- Banger's AppealSupreme Court of Pennsylvania · 1885
- Philadelphia & Reading Coal & Iron Co. v. Northumberland County CommissionersSupreme Court of Pennsylvania · 1911
- Pennsylvania Stave Company's AppealSupreme Court of Pennsylvania · 1912
- Lehigh & Wilkes-Barre Coal Co.'s AssessmentSupreme Court of Pennsylvania · 1909
- St. Mary's Gas Co. v. Elk CountySupreme Court of Pennsylvania · 1895
3Cited by21 opinions
- Narehood v. PearsonSupreme Court of Pennsylvania · 1953
- Lehigh & Wilkes-Barre Coal Co.'s AssessmentSupreme Court of Pennsylvania · 1929
- Valley Forge Towers Apartments N, LP v. Upper Merion Area School DistrictSupreme Court of Pennsylvania · 2017
- Kaemmerling's AppealSupreme Court of Pennsylvania · 1924
- Kemble's EstateSupreme Court of Pennsylvania · 1924
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