Borough of Emporium Assessment

Greiner, P. J.,

This issue for determination is the taxability of that portion of the basement of the Borough of Emporium’s Municipal Building which is leased to the Commonwealth of Pennsylvania for the use of the Department of Forests and Waters as an office for Park Region No. 1. No *183cases have been cited on this precise point where the contested tax assessed area is used by the Commonwealth. It is, therefore, one of first impression.

There are no facts in dispute, and, in effect, the matter is presented to the court on a case stated. Emporium Borough, the county seat of Cameron County, a…