Citation Numbers: 194 A. 910, 328 Pa. 293
Judges: OPINION BY MR. JUSTICE DREW, November 12, 1937:
Filed Date: 10/7/1937
Status: Precedential
Modified Date: 1/13/2023
Proceeding under the provisions of the Act of May 8, 1929, P. L. 1656,* plaintiff sought from the county commissioners of Allegheny County a refund of personal *Page 295 property taxes alleged to have been erroneously and inadvertently paid on July 30, 1929. The payment was voluntary and without protest. His claim was refused and the present action of assumpsit instituted on August 28, 1935. Defendant's affidavit of defense raising questions of law was sustained on the ground that the action was barred by the statute of limitations. This appeal followed.
In our opinion, it is entirely unnecessary to consider the question of the statute of limitations; the plain fact is that no right to sue in assumpsit is conferred by the legislation in question. Prior to the passage of the Act of 1929, supra, county commissioners were powerless to grant refunds of taxes erroneously but voluntarily paid, without protest, even in the most meritorious cases; nor was there any jurisdiction in the courts to grant such relief: Shenango Furnace Co. v. FairfieldTownship,
Judgment affirmed.
Locust &8212 Broad (No. 1) &8212 Eighth Subway , 319 Pa. 161 ( 1935 )
P. R. C. I. Co. v. Tamaqua Sch. Dist. , 304 Pa. 489 ( 1931 )
Guthrie's Estate , 320 Pa. 530 ( 1935 )
Commonwealth ex rel. Howley v. Mercer , 190 Pa. 134 ( 1899 )
Shenango Furnace Co. v. Fairfield Township , 229 Pa. 357 ( 1911 )
Royal McBee Corporation Tax Case , 393 Pa. 477 ( 1958 )
Sperry & Hutchinson Co. v. O'CONNOR , 488 Pa. 340 ( 1980 )
Fidelity-Philadelphia Tr. Co.'s Appeal , 337 Pa. 34 ( 1939 )
Commonwealth v. Maguigan , 511 Pa. 112 ( 1986 )
Longacre Park H. Co. v. Del. Co. (Et Al.) , 160 Pa. Super. 252 ( 1946 )
Seidl's Appeal , 143 Pa. Super. 539 ( 1940 )
Asmer v. LIVINGSTON , 225 S.C. 341 ( 1954 )