Lakewood Memorial Gardens, Inc. Appeal

Opinion by

Mr. Justice Jones,

This appeal arises out of an eminent domain proceeding. The sole question for decision is the date of *48the taking. There are no factual disputes, the parties having stipulated, agreeably to our Rule 41, the facts essential to a decision.

On June 14, 1949, the Pennsylvania Turnpike Commission, pursuant to the Western Pennsylvania Turnpike Extension Act of 1941, P.L. 101, as amended, 36 PS §654 et seq., formally adopted a “Resolution Fixing and Locating the Western Pennsylvania Turnpike Extension” from the western terminus of the then existing turnpike at Irwin,…