Smith v. Messner

Opinion by

Mr. Justice Chidsey,

This is a companion case to Sablosky v. Messner, decision in which was filed contemporaneously herewith: (See 372 Pa. 47, 92 A. 2d 411). The appel lant in this case attacks the constitutionality of The Realty Transfer Tax Act of 1951 upon the same grounds pressed in the Sabloshy case, all of which we held to he without merit. It is necessary, therefore, to consider only the additional contention of appellant here that agreements for the sale of real estate are not taxable documents within the intendment of the Act.

No facts are in dispute. On February 21, 1952…