Commonwealth v. Schuylkill Trust Co.

Opinion by

Mr. Justice Stern,

From a judgment of the Court of Common Pleas of Dauphin County fixing the settlement of the tax on shares of capital stock of defendant, a trust company, for the year 1930, both Commonwealth and defendant have appealed. The controversy was previously in this court (Commonwealth v. Schuylkill Trust Company, 315 Pa. 429) but on two of the questions involved an appeal was taken by defendant to the Supreme Court of the United States. They were: (1) Whether a deduction from the appraisement on which the tax was assessed should be made for the value of shares of national…