Land Title Bank & Trust Co. v. Marshall

Opinion by

Mr. Justice Linn,

This appeal involves the construction of the delinquent tax abatement Act of May 21,1943, P. L. 323. The controlling principle is that “Tax abatement acts are, like tax exemptions, to be strictly construed, and the taxpayer who seeks an abatement ‘must point to clear and unmistakable warrant to support his claim’ ”: Fidelity Trust Co. v. Kirk, 344 Pa. 455, 459, 25 A. 2d 825.

The appellant applied to the Receiver of Taxes of Philadelphia for “. . . a statement of delinquent taxes owing on the Majestic Hotel to the City of Philadelphia and the School District, showing…