Braun, Sheriff, to Use of Louik v. Derosa

Opinion by

Keller, P. J.,

This appeal deals with the construction of the Act of July 22, 1936, P. L. 67, entitled, in part, An Act abating, under certain circumstances, tax penalties and interest on certain city taxes in cities of the first class and school districts of the first class.

The statute is too long to be quoted in full, but its provisions, so far as relevant and material to this case, may be summarized as follows:

Section 1 provides that all penalties and interest imposed on delinquent taxes 1 in cities of the first class and school districts of the first class, for the tax year 1934…