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ROCHESTER & PGH. C. CO. v. IND. CO. BD. OF A.

438 Pa. 506 (1970)

Rochester & Pittsburgh Coal Company, Appellant, v. Indiana County Board of Assessment and Revision of Taxes.

Supreme Court of Pennsylvania.

May 27, 1970.

Attorney(s) appearing for the Case

Henry T. Reath, with him Thomas S. Barbor, and Duane, Morris & Heckscher, for appellant.

Joseph W. Serene, with him Serene and Fee, for appellee.

Before BELL, C.J., JONES, COHEN, EAGEN, O'BRIEN, ROBERTS and POMEROY, JJ.

OPINION BY MR. JUSTICE COHEN, May 27, 1970:

This is an action in equity brought by the Rochester & Pittsburgh Coal Company (Rochester) to enjoin application of a revised method of taxation undertaken by the Board of Assessment and Revision of Taxes of Indiana County (Board). Rochester, appellant, contends that the classifications created and the rates applied violate the Equal Protection Clause, the Uniformity Clause and The Fourth to Eighth Class County Assessment...

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