Legal Opinion

Kelly v. Harrisburg National Bank

Pennsylvania Court of Common Pleas, Dauphin County

Decided July 29, 1937No. 175, Commonwealth docket, 1936Published

1Opinion of the Court

Hargest, P. J.,

The Secretary of Revenue, averring that his petition is filed in accordance with section 1602 (e) of The Fiscal Code of April 9, 1929, P. L. 343, and stating that he made a demand pursuant to section 18 of the State Personal Property Tax Act of June 22, 1935, P. L. 414, which was refused, asks that the Harrisburg National Bank be required to permit a duly authorized representative of the Department of Revenue “to examine the records of collateral hypothecated with the said Harrisburg National Bank as of January 1, 1936, together with the records of security transactions of the…

2Cases cited31 opinions

  1. Boyd v. United StatesSupreme Court of the United States · 1886
  2. Hale v. HenkelSupreme Court of the United States · 1906
  3. Gouled v. United StatesSupreme Court of the United States · 1921
  4. United States v. LefkowitzSupreme Court of the United States · 1932
  5. Ex Parte JacksonSupreme Court of the United States · 1878

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