Superior Court of Pennsylvania December 14, 1926, Appeal 312 (City of Philadelphia v. Rottner)

Opinion by

Trexler, J.,

The defendant was assessed under the Act of June 17, 1913, P. L. 507 and its supplements, a tax of four mills for the year 1923 on a mortgage held by him on property located in the City of Philadelphia. Demand was made for the tax and he refused to pay, whereupon the City of Philadelphia brought this suit in

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assumpsit.