Scranton Lackawanna Trust Co. v. Scranton Lackawanna Trust Co.

Opinion by

Mr. Justice Simpson,

On the foreclosure Of a first mortgage owned by appellee, a property in Scranton, Pa., was sold by the sheriff. After payment of the costs of foreclosure and sale, and of the municipal taxes due on the property, there remained a balance for distribution. It was claimed by appellee on account of the mortgage debt, and by the Commonwealth on account of a collateral inheritance tax assessed against the estate of a later owner, who inherited the property subject to the mortgage. The court below awarded the balance to the mortgagee, and the Commonwealth appeals.

The…