Sablosky v. Messner

Opinion by

Mr. Justice Oi-iidsey,

This appeal is from the judgment of the Dauphin County Court upholding the constitutionality of The Realty Transfer Tax Act, approved December 27, 1951, P. L. 1742, effective February 1, 1952, to remain in force until and including May 31, 1953.

Lewis Sablosky, et al., copartners trading as Norris Amusement Company, on January 18, 1952 entered into a written agreement to sell and convey within 90 days from the date thereof a tract of land in Plymouth Township, Montgomery County, to Lawrence Tornetta for the consideration of $13,500. The sellers and purchaser…