Fidelity Trust Co. v. Kirk

Opinion by

Mr. Justice Stern,

The question is whether a taxpayer who began paying instalments of delinquent taxes under the tax abatement Act of June 19, 1939, P. L. 405, and is not in default in any payment required by that act, may avail himself, in paying the balance of such taxes, of the more liberal terms provided by the tax abatement Act of May 1,1941, P. L. 34.

Appellant, Fidelity Trust Company, is the owner of an apartment building in the City of Pittsburgh. The taxes assessed against this property by the City and the School District for the years 1933 to 1938, both inclusive, became…