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CAPITAL BANK & TRUST CO. TAX CASE

378 Pa. 232 (1954)

Capital Bank and Trust Company Tax Case.

Supreme Court of Pennsylvania.

June 28, 1954.

Attorney(s) appearing for the Case

R. Dixon Herman, County Solicitor, for appellant.

Arthur H. Hull, with him Hull, Leiby & Metzger, for appellee.

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

OPINION BY MR. JUSTICE CHIDSEY, June 28, 1954:

The Capital Bank and Trust Company appealed to the Court of Common Pleas of Dauphin County from a decision of the Board of Assessment and Revision of Taxes of that County upholding the assessment and collection of a personal property tax. The court sustained the appeal and entered final judgment in favor of the Trust Company and against the County in the sum of $8,389.66, the amount of the tax. The County appeals therefrom...

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