County of Chester v. Herdeg

Opinion by

President Judge Crumlish, Jr.,

The County of Chester appeals1 a Chester County Common Pleas Court order directing the County Board *585of Assessment Appeals to refund to John A. Herdeg taxes paid pursuant to Section 1 of the Act of June 17, 1913, RL. 507, as amended, 72 P.S, §4821 (hereinafter County Personal Property. Tax Act). We affirm.

The facts were set forth in the parties’ stipulation and adopted by the common pleas court. Herdeg, a Chester County resident, owned a number of stock shares in the Wilmington Trust Company, a bank incorporated and having its principal place of business…