Capital Bank & Trust Company Tax Case

Opinion by

Me. Justice Chidsey,

The Capital Bank and Trust Company appealed to the Court of Common Pleas of Dauphin County from a decision of the Board of Assessment and Revision of Taxes of that County upholding the assessment and collection of a personal property tax. The court sustained the appeal and entered Anal judgment in favor of the Trust Company and against the County in the sum of |8,389.66, the amount of the tax. The County appeals therefrom.

The findings of fact of the court below, based on a stipulation entered into by the parties, are not in dispute. On December 30, 1944 the Trust…