United States v. Board of Finance and Revenue

Opinion by

Mr. Justice Ladner,

The Commonwealth of Pennsylvania appeals from the order of the Dauphin County Court (see 61 Dauphin 127) reversing the Board of Finance and Revenue’s refusal of the claim of J. Howard McGrath, Attorney General of the United States, as successor to the Alien Property Custodian for the sum of $16,280.37, paid into the State Treasury without escheat, under an award of the Orphans’ Court of Philadelphia, made because of the absence of known next of kin.

The claim was denied because of the failure of the U. S. custodian to offer any proof that any next of kin existed…