Girard Trust Co. v. Philadelphia City

Opinion by

Mr. Justice Patterson,

The Girard Trust Company, appellee, instituted this action in assumpsit against the City of Philadelphia, appellant, to recover certain personal property taxes erroneously paid by it, as trustee for General Accident, Fire & Life Assurance Corporation, Ltd., to the City for the years 1934, 1935, and 1936. The right to bring this action is found in the Act of 1943, P. L. 349, 72 PS section 5566b, et see. This appeal is from the entry of judgment against the City in amount of $68,101.11 with interest thereon from March 1, 1946. Appellant asserts that (1) although…