Morning Cheer, Inc. v. Board of County Commissioners

This case comes here from the Circuit Court for Cecil County where it came on appeal from the State Tax Commission. It originated with the County Commissioners of Cecil County, and went from there to the State Tax Commission. Appellant is a non-profit corporation of the Commonwealth of Pennsylvania. The question is whether the appellant should be allowed an exemption for state and county taxes on its buildings and real estate located in Cecil County. An appeal to the Circuit Court was taken under Article 81, Section 194(a), and is therefore on the question of law only on the transcript of…