Frederick's Estate

Opinion by

Cunningham, J.,

The question which we are called upon to decide in this case is whether the City (and County) of Philadelphia has the right to assess and collect the four mill County Personal Property Tax upon a verdict (and subsequent judgment thereon) obtained against the city, itself, as the result of proceedings instituted by it for the condemnation of certain real estate.

It arose and was adjudicated by the orphans’ court under these circumstances. Mary J. Frederick was the owner of property in the city of Philadelphia, bounded by Haverford Avenue, 68th Street, Cobbs Creek Park…