Commonwealth v. First Pennsylvania Banking & Trust Co.

Kreider, J.,

This is an appeal from the decision of the Board of Finance and Revenue refusing to vacate the order of the Pennsylvania Department of State which had denied appellant’s petition for resettlement of domestic excise tax in the amount of $7,700 imposed under the Excise Tax Act of July 25, 1953, P. L. 564, 72 PS §1827.2 et seq. The parties waived a jury trial pursuant to the Act of April 22, 1874, P. L. 109, 12 PS §688, and entered into a stipulation of facts.

Defendant in its appeal to this court specified its objections as follows:(a) The board’s action in refusing to vacate the…