The opinion of the court was delivered by: MCVICAR
After hearing, the Court makes the following findings of fact and conclusions of law:
1. This action arises under the Act of Congress of March 4, 1909, 35 Stat. 1081, as amended, U.S.C.A. Title 17, § 25.
2. Plaintiff is a citizen of the United States and resides in Pittsburgh, Allegheny County, Pennsylvania, in this district.
3. Defendant is a corporation under the laws of the Commonwealth of Pennsylvania, engaged in the general banking business and has its principal office and place of business in the City of Pittsburgh, Pennsylvania.
4. Plaintiff is the owner of the copyrighted tax schedule Exhibit "A" which, by reference, is made a part hereof and which is entitled, "Federal Estate Taxes at Rates Effective August 31, 1935 and Tax Cost Per One Thousand Dollars of Net Estate."
5. Plaintiff is the owner of the copyrighted tax schedule, Exhibit "B" which, by reference, is made a part hereof and which is entitled, "Hidden Inequities in Federal Estate Taxation."
6. Plaintiff is the owner of the copyrighted tax schedule, Exhibit "C" which, by reference, is made a part hereof and which is entitled, "Oklahoma and Federal Estate Taxes on Estates up to $10,100,000."
7. The copyrighted tax schedules "A", "B" and "C" are original compilations based on the 1926 and 1935 Federal Estate Tax.
8. The copyrights "A", "B" and "C" were first published with the copyright notice, reserving the copyright in the name of the plaintiff, D. R. Carpenter.
9. Copyrights "A" "B" and "C" were duly registered with the Registrar of Copyrights in the Library of Congress, as required by the Copyright Act, and two copies of each schedule were filed with the affidavit, as shown by Certificates of Registration issued over the seal of the Library of Congress.
10. In 1940, Prentice-Hall, Inc., a New York corporation, published a copyrighted book entitled, "Insurance and Tax Service,' on which appeared at pages numbered 1336 and 1337 Exhibits "D" and "E" which, by reference, are made a part hereof. Exhibit "D" is entitled "Table III Simplified Table for Computation of Net Federal Estate Tax." Exhibit "E" is entitled "Table II For Computation of The Basic Federal Estate Tax (Tax under Revenue Act of 1926) and The Maximum Credit for Inheritance Taxes Paid to the States." Defendant distributed some of these books during the year 1940 among some of its customers.
11. Exhibits "D" and "E" were the independent conceptions of Prentice-Hall, Inc., through one of its employees, and said exhibits were not copied from the copyrighted productions of ...