Commonwealth v. Mellon National Bank & Trust Co.

Kreider, J.,

This is an appeal by defendant, Mellon National Bank and Trust Company, from the settlement of shares tax made against it for the year 1959 by the Commonwealth of Pennsylvania and from the refusal of the Board of Finance and Revenue to resettle said tax. Defendant’s principal office is located in Pittsburgh, Pa. By agreement, this case was tried without a jury under the Act of April 22,1874, P. L. 109. The evidence consisted of a stipulation of facts, various documents and the oral testimony of witnesses for defendant.

Question Involved

The principal question for decision is whether…