Equity — Practice — Rules of Civil Procedure — Applicability to equitable proceedings — Courts — Jurisdiction — Act of March 5, 1925, P. L. 23.
1. The Rules of Civil Procedure presently in force do not apply to equitable proceedings. [65]
2. A rule of civil procedure is applicable to equity practice only when the Supreme Court so provides. [65-6]
3. The question of a court's jurisdiction to hear and decide a case in equity may be raised pursuant to the provisions of the Act of March 5, 1925, P. L. 23. [66-7]
Courts — Jurisdiction — Administrative board — State Tax Equalization Board — Review of findings — Act of June 27, 1947, P. L. 1046.
4. A court of common pleas has no power to review the findings of the State Tax Equalization Board: Act of June 27, 1947, P. L. 1046, § 13. [66-8]
5. A bill in equity may not be used as a substitute for an appeal in order to circumvent a legislative prohibition of an appeal. [69]
Mr. Justice CHIDSEY took no part in the consideration or decision of this case.