Girard Trust Co., Trustee's Appeal

Dissenting Opinion by

Mr. Justice Maxey :

The majority decision not only exempts the Girard Trust Company from the tax that it paid for over a score of years but it also, in my judgment, opens the door for many other tax exemptions, and because of the importance to this Commonwealth of this decision I deem it my duty to state the reasons why I dissent from it.

The grounds of the majority opinion are, in my judgment, wholly untenable; the chief of these grounds was not even referred to in the oral argument of appellant’s counsel. The majority opinion says: “We conclude, therefore, that the Act…