Edelman v. Boardman, Secretary of Revenue

Opinion by

Mr. Justice Stern,

During the period between April 12th and October 19, 1935, plaintiff filed with the Department of Revenue of the Commonwealth of Pennsylvania thirteen documents which purported to be informations in escheat. One hundred and fifty-eight railroad, public utility, and industrial corporations were named, 1 and as to each there was designated an amount alleged to represent dividends declared by the corporation but unpaid, or debts or matured interest on debts owing by it, or stock issued or authorized to be issued but undelivered, all of which property, it was asserted,…