Pennsylvania Co. for Insurances on Lives & Granting Annuities v. Zussman

At the argument of this appeal an early decision was requested. Within a week we entered judgment affirming the court below. This opinion sets forth the reasons for our action.

The appeal involves the construction of the Act of May 16, 1935, P.L. 166, entitled, "An act providing for the abatement, under certain circumstances, of tax penalties and interest on certain city taxes in cities of the first class, and on certain school taxes in school districts of the first class", and its amendment of June 21, 1935, P.L. 410.

Section one of the amended act provides, "That all penalties and interest,…