H.J. HEINZ CO. v. PITTSBURGH


170 Pa.Super. 435 (1952)

H.J. Heinz Company, Appellant, v. Pittsburgh.

Superior Court of Pennsylvania.

March 18, 1952.


Attorney(s) appearing for the Case

Frank W. Ittel, with him Carl E. Glock, Jr. and Reed, Smith, Shaw & McClay, for appellant.

J. Frank McKenna, Jr., Assistant City Solicitor, with him Anne X. Alpern, City Solicitor, for appellees.

Before RHODES, P.J., HIRT, RENO, DITHRICH, ROSS, ARNOLD and GUNTHER, JJ.


OPINION BY HIRT, J., March 18, 1952:

Equity will enjoin taxation for want of power to tax. Jamison C. & C. Co. v. Unity Twsp. Sch. Dist., 362 Pa. 389, 66 A.2d 759, especially where as here, the provision for an appeal in a city ordinance fails to provide an adequate remedy for contesting the assessment. Alleging lack of authority to tax, the plaintiff in this equity proceeding sought to restrain the collection

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