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COM. v. BUTLER COUNTY NAT. BK.

376 Pa. 66 (1954)

Commonwealth v. Butler County National Bank, Appellant.

Supreme Court of Pennsylvania.

January 12, 1954.

Attorney(s) appearing for the Case

Charles E. Kenworthey, with him Roy J. Keefer, Joseph G. Robinson, Hull, Leiby & Metzger, and Reed, Smith, Shaw & McClay, for appellant.

George W. Keitel, Deputy Attorney General, for appellee.

Before STERN, C.J., STEARNE, JONES, BELL, MUSMANNO and ARNOLD, JJ.

OPINION BY MR. JUSTICE JONES, January 12, 1954:

The question presented by this appeal is whether unrealized appreciation on securities held for investment purposes should be used in determining the actual value of the capital shares of banks for taxation purposes under the provisions of the Act of July 15, 1897, P.L. 292, as amended, 72 PS § 1931. The question was answered in the affirmative by the learned court below which upheld the refusal of the Board of...

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