Commonwealth v. First National Bank

Woodside, J.,

This case comes before us upon an appeal from a resettlement by the taxing officers ,on National bank shares for the year 1936.

Stipulations dispensing with trial by jury and as to facts were filed, and some testimony was taken.

We have found the facts in answer to requests which have been filed of record and repeat only so much of them for convenience as is necessary to our present discussion.

Facts

1. The appellant is a National banking association located in the City of Scranton and during the year 1936 was engaged in the general banking business in said city.

2. Within the time…