Dougherty v. Philadelphia

Opinion by Keller, P. J.,

This is a companion case to Parmentier et al., Trustees’, Appeal, 139 Pa. Superior Ct. 27, 11 A. 2d 690, and is governed by the same principles. The main difference between them is procedural, in that in that case, the property owner appealed from the order of the Board of Revision of Taxes, while in this case a bill in equity was filed to restrain collection of the tax. Complete exemption was claimed in both cases. In accordance with our action in the companion case, the decree of the court below will be reversed.

The appellant, as Cardinal Archbishop of the Roman…