McGrath v. Upper Darby School District

Ervin, P. J.,

— This was a case stated to determine whether the Upper Darby School District real estate transfer tax is applicable to ground rents. The case stated provided:

*442“If the court be of opinion that under the law and facts stated herein, the said ‘Real Estate Transfer Tax Resolution’ is applicable to the two conveyances hereinbefore set forth, then judgment to be entered in favor of the defendant in the sum of $3,750.00, but if not, then judgment to be entered for the plaintiffs, the record costs to follow the judgment, either party reserving the right to appeal.”

The resolution of the…