United States v. Charles M. Dougherty, Secretary of Revenue, Commonwealth of Pennsylvania

The United States forclosed on a mortgage which it owned, and at a public sale purchased the property which secured the debt. The deed was forwarded to the Recorder of Deeds for Mercer County, but because the stamps required by the Pennsylvania Realty Transfer Tax Act, 72 Purdon’s Pa.Stat.Ann. §§ 3283-3292, were not affixed the latter refused to record it. Following suit in the United States District Court for the Middle District of Pennsylvania, judgment was entered restraining the appellant from attempting to impose the tax and directing him to cause the deed to be accepted for recordation.…