Manayunk Trust Company's Appeal

Alessandroni, J.,

— On September 12, 1940, the Secretary of Banking of the Commonwealth of Pennsylvania, receiver of the Manayunk Trust Company, appealed from the action of the Board of Revision of Taxes of the City of Philadelphia assessing personal property in accordance with the return of the said taxpayer in the sum of $273,968.12 for the year 1934. This appeal was sustained by this court on May 2,1941, and it was ordered that the assessment be stricken from the records. Exceptions to the findings and conclusions of the court have been filed on behalf of the city.

On December 30,1933, the…