Alloy Metal Wire Company, Inc., Appeal

Opinion by

Mr. Chief Justice Kephart,

Alloy Metal Wire Company appealed from the Board of Revision of Taxes to the court of common pleas for a reduction of the assessment of its property in Prospect Park Borough. The Board and the company then filed a stipulation by which a reduction in value was agreed upon, and the court below entered an order, establishing the assessment at the reduced figure. The Borough, not a party to the proceedings at any time, brings this appeal.

The Borough has no standing to appeal. To allow it would, in effect, permit the Borough to institute suit in this Court, a…