Federal National Mortgage Ass'n v. Messner

Richards, P. J.,

This is an action in mandamus, brought by plaintiff,, in which it seeks to compel the recording of a deed without the affixing of realty transfer tax stamps. By the Realty Transfer Tax Act of December 27, 1951, P. L. 1742, and the various amendments and reenactments thereof, stamps are required in certain transactions: 72 PS §3288 et seq. An answer was filed to the complaint, a hearing held and a stipulation of facts filed of record. The case was then duly argued.

The facts of the case show that plaintiff is an agency of the Federal Government. It held a mortgage on a property…