Appeal of Girard Trust Co.

Pinletter, P. J.,

— This is an appeal from an assessment of personal property taxes under the State Personal Property Tax Act of June 22, 1935, P. L. 414, 72 PS §3250, as amended by the Act of July 17, 1936, P. L. 51, and the Act of May 18, 1937, P. L. 633, against the interest of appellants in the estate of George B. McFadden, deceased.

*91The tax is levied as upon “moneys owing by solvent debtors, whether by promissory note, or penal or single bill, bond or judgment . . . articles of agreement and accounts bearing interest”: section 3 of the State Personal Property Tax Act, supra.

George McFadden…