GLEN ALDEN COAL CO. v. STATE TAX EQUAL. BD

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.

OPINION PER CURIAM, March 22, 1951:

The decree of the court below is affirmed on the opinion of President Judge RICHARDS of the Dauphin County Orphans' Court, specially presiding. See, also, Newport Township School District v. State Tax Equalization Board, 366 Pa. 603, 79 A.2d 641.

Appellant to pay costs.