Ivy Hill Cemetery Company's Appeal

Opinion by

Parker, J.,

Real estate of the Ivy Hill Cemetery Company, the registered owner of a parcel of land in the city of Philadelphia, was assessed at $87,000 for city and county taxes for the year 1932. The board of revision of taxes reduced the valuation to $80,000, of which $10,000 was on account of ten acres which it is conceded was subject to taxation and $70,000 was on account of a mausoleum constructed as a private enterprise for the purpose of selling at a profit crypts with burial privileges therein. On appeal to the court of common pleas, the sole question raised was as to the…