Commonwealth v. Smith & Hartnett Co.

Hargest, P. J.,

— This case arises upon an appeal from the settlement of a tax on loans for the year ending November 30, 1928. The case was submitted to the court without the intervention of a jury and the facts have been agreed upon by a stipulation filed. This case was heard March 3, 1931. Briefs were but recently filed. ■

Facts

The pertinent facts are as follows:

A settlement was made by the fiscal officers December 3, 1929, which was mailed to the defendant December 5, 1929, imposing a tax of $665. On January 8, 1930, the defendant filed a petition for resettlement. On January 29, 1930,…