Settlement of Taxes

Schnader, Special Dep. Att’yGen.,

— We have your request to be advised regarding the procedure subsequent to the settlement of taxes in cases in which the settlements were made prior to July 1, 1929.

Your inquiry arises out of the following fact situation:

The Fiscal Code (Act of April 9, 1929, P. L. 343) became effective in part on June 1, 1929, and in part on July 1, 1929. Article v became effective on the former date and the remainder of the act on the latter.

Prior to the passage of The Fiscal Code, the procedure subsequent to the settlement of taxes was governed by certain sections of the…