York & Foster, Inc., Tax Assessment Case

Opinion by

Ditheich, J.,

By agreement of counsel and order of court these two appeals from county assessments of appellant’s property in Union City in Erie County, Pennsylvania, for the purpose of taxation have been consolidated. They were tried together, on the same evidence before the same court and but a single record was made in the court below. The first appeal is from the assessment for 1947 and the second from the assessment for 1948. The learned judge of the court below dismissed the first appeal and reduced the assessment on the second.

The appeal from the assessment for 1947 is based…