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Keywords

jurisdictionequityappealpleaclass actionoverruledappellant

jurisdictionequityappealwillappellantappellee

Related Cases

Lashe v. Northern York County School Dist., 52 Pa.Cmwlth. 541, 417 A.2d 260

Facts

Elsie B. Lashe and Walter Lashe filed a class action in equity on September 3, 1975, challenging the validity of an occupation tax resolution adopted by the Northern York County School District on June 12, 1969. The appellants contended that the resolution was invalid on its face and as applied to them, seeking to restrain the District from collecting the tax from individuals without income-producing employment, such as housewives and retired persons. The Chancellor concluded that the ordinance was valid and enforceable, leading to an appeal after the lower court overruled exceptions to the adjudication.

Appellants contend that the resolution is invalid on its face and as applied to them. Appellants sought to have the District restrained from collecting the occupation tax from housewives, retired persons and others who have no income producing employment and to have such persons exempted from payment of the tax.

Issue

Whether the court had jurisdiction to adjudicate the challenge to the occupational tax resolution given the existence of a statutory remedy.

Neither the Appellee School District nor the lower court has raised the issue of whether equity has jurisdiction to adjudicate the questions raised by Appellants' complaint.

Rule

The well-settled rule in Pennsylvania is that where the Legislature provides a statutory remedy which is mandatory and exclusive, equity is without power to act.

The well-settled rule in Pennsylvania is that 'where the Legislature provides a statutory remedy which is mandatory and exclusive, equity is without power to act.'

Analysis

The court determined that the appellants failed to allege that the statutory remedy was unavailable or inadequate, or that irreparable harm would result from pursuing the statutory remedy provided in the Local Tax Enabling Act. The court emphasized that the existence of a specific statutory remedy precluded the exercise of equity jurisdiction, as the appellants did not explore the possibility of pursuing this remedy.

The record is devoid of any hint that the statutory remedy would have been inadequate. Appellants did not even explore the possibility of pursuing the statutory remedy.

Conclusion

The Commonwealth Court reversed the final decree of the Court of Common Pleas of York County and dismissed the case, concluding that the lower court lacked jurisdiction to decide the issues raised by the appellants.

We dismiss this appeal because Appellants have failed to allege that the statutory remedy was unavailable or inadequate or that irreparable harm would result from pursuit of the statutory route.

Who won?

Northern York County School District prevailed in the case because the court found that the appellants did not demonstrate the inadequacy of the statutory remedy or that irreparable harm would result from its pursuit.

Crumlish, President Judge, dissented. Williams, J., concurred in result only.

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