Angermann's Appeal

Kun, J.,

— This is an appeal of Erich 0. Angermann from the assessment of premises No. 1917 Spring Garden Street for the year 1932 at $12,000.

From the proofs presented, the court makes the following

Findings of fact.

1. The premises involved in the appeal are No. 1917 Spring Garden Street, in the City of Philadelphia. The lot is eighteen feet front by ninety feet in depth to Monteray Street in the rear. The improvements are a three-story brick rooming house consisting of seventeen rooms, three bathrooms, and the building is equipped with electricity and has a hot-air heating system.

2. Under the…