City of Philadelphia v. Kolb

Heiligman, J.,

The City of Philadelphia brought this suit against Louis J. Kolb to recover personal property taxes in the amount of $58,308.30, alleged to be owing by defendant for the year 1930. There were several statements of claim filed, but in the one filed April 16, 1937, the city averred that on September 10, 1929, a blank form was mailed to defendant for the purpose of enabling defendant to make a return of his personal property subject to tax, on which form was printed a notice that if the return was not made within 10 days the amount of defendant’s property subject to tax would be…