194 A. 910 | Pa. | 1937
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 *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.