Opinion
October 7, 1957.
November 11, 1957.
Taxation — Municipalities — Powers — Retroactive assessment of tax — Necessity for statutory authority — Act of June 25, 1947, P. L. 1145.
Morrow Estate, 390 Pa. 422, followed.
Before JONES, C. J., BELL, CHIDSEY, MUSMANNO, ARNOLD, JONES and COHEN, JJ.
Appeal, No. 161, March T., 1957, from order of Orphans' Court of Allegheny County, No. 5754 of 1952, in re estate of Mark H. Nolan, deceased. Order affirmed.
Audit of account. Before RAHAUSER, J.
Decree entered disallowing city's claim for personal property tax; exceptions by city dismissed and final decree entered. Before BOYLE, P. J., COX and RAHAUSER, JJ. City appealed.
David Stahl, Assistant City Solicitor, with him J. Frank McKenna, Jr., City Solicitor, for appellant.
Eugene B. Strassburger, Jr., with him Eugene B. Strassburger, for appellee.
The facts and issues involved herein are identical with those of Morrow Estate, reported at 390 Pa. 422, 135 A.2d 913, with the exception that the tax claim of the appellant City of Pittsburgh is only for the year 1953. Upon the opinion of Morrow Estate, supra, the order of the Orphans' Court of Allegheny County will be affirmed.
Order affirmed at appellant's cost.