Cohen-Fein Co. Appeal

Flannery, J.,

The Cohen-Fein Company obtained a rule upon the Tax Claim Bureau of Luzerne County to show cause why an assessment and tax lien entered for the year 1950 for a certain steel diner formerly situate on premises known as 683-85 Carey Avenue, Hanover Township, should not be stricken off and the lien thereof declared null and void. It is the theory of petitioners that the property is personalty.

Upon service of the rule the county authorities moved to dismiss for the reasons:

“1. The assessment of which complaint is made (set forth in paragraph 9 of the petition) shows on its face to…