Curtis' Estate

Opinion by

Me. Justice Linn,

At the audit of the executor’s account the City of Philadelphia made a claim for tax penalties' for nonpayment of personal property taxes payable pursuant to the Act of 1913, P. L. 507, as amended 1931, P. L. 544, 72 PS section 4821 et seq. The claim was rejected and the city appealed'to the Superior Court. The penalty claimed was made up of two items : 1 a 7% penalty under section 13 of the Act of April 19, 1883, P. L. 9, 53 PS section 4924, and a penalty of 5% under an ordinance of December 15, 1930, City Ordinances, page 679. A statement of the case appears in…