Pennsylvania Co. for Banking & Trusts v. Philadelphia

Opinion by

Reno, J.,

The Pennsylvania Company for Banking and Trusts, hereafter called the Company, was trustee for Frank Nalle, a resident of Virginia, and during 1936, 1937 and 1938, erroneously paid |1354.43 to the City of Philadelphia for personal property taxes assessed against trust securities in its possession in Philadel phia. On February 11, 1949, it instituted assumpsit against the city and county 1 for a refund of the taxes under the Act of May 21, 1943, P. L. 349, §1, 72 P.S. §5566b, et seq. Jury trial was waived, and the trial judge, with the approval of the court en banc, entered…