Curtis' Estate

Klein, J.,

The City of Philadelphia presented a claim against this estate for personal property taxes due for the years 1931 to 1936, inclusive. These taxes were assessed under the provisions of the Act of June 12,1931, P. L. 544, 72 PS §4844, no return of personal property having been made by the decedent in his lifetime. In addition to the tax with interest, the city sought to collect a delinquent tax penalty of seven percent under the provisions of section 13 of the Act of April 19, 1883, P. L. 9, and an additional penalty of five percent by authority of the Ordinance of December 15,1930,…