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REPUBLIC STEEL CORP. v. SCHOOL DIST. OF WEST DEER TP.

Civ. No. 8463.

99 F.Supp. 190 (1951)

REPUBLIC STEEL CORP. v. SCHOOL DIST. OF WEST DEER TP.

United States District Court W. D. Pennsylvania.

August 17, 1951.

Attorney(s) appearing for the Case

T. F. Patton, General Counsel, Republic Steel Corporation, Cleveland, Ohio, William J. Kenney, Roy Thomas Clark (of Rose, Eichenauer, Stewart & Rose), Pittsburgh, Pa., for plaintiff.

William H. Eckert, John G. Buchanan and Max O. Siegel (of Smith, Buchanan, Ingersoll, Rodewald & Eckert), Pittsburgh, Pa., for defendant.

FOLLMER, District Judge.

Republic Steel Corporation brings this action to recover taxes paid to the School District of West Deer Township, pursuant to a resolution adopted by the School District under the Act of June 25, 1947, Act No. 481, P.L. 1145, 53 P.S. § 2015.1-2015.8. The resolution imposed "a tax for general school purposes, upon the privilege, transaction, or occupation of mining and/or severing of coal from the ground in West Deer Township, * * *."...

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