The opinion of the court was delivered by: KALODNER
This matter came to trial before me without a jury. The single issue involved under the ruling of the United States Circuit Court of Appeals for this Circuit in Northumberland County et al. v. Philadelphia and Reading Coal and Iron Company, 131 F.2d 562, is as to whether or not certain lands were "seated" or "unseated".
In accordance with the opinion cited, testimony of qualified witnesses was heard both as to the actual character of the land involved and the amount of tax due.
Upon consideration of the record, and the testimony I make the following findings of fact:
1. That the above-named petitioners are municipal taxing bodies duly functioning within the County of Northumberland, Pennsylvania.
2. That the Philadelphia & Reading Coal & Iron Company, debtor above-named, was the owner of and did, by deed dated December 20, 1938, record in the office for the recording of deeds in and for the County of Northumberland, Pennsylvania, in Deed Book 272, page 663, and in Deed Book 272, page 660, sell and convey to the Great Anthracite Coal Company the following tracts of land,
(a) Situate in Coal Township, Northumberland, Pennsylvania: Frederick Kramer, consisting of 276 acres; Michael Kroll, consisting of 134 acres; Robert Taggart, consisting of 6 acres; Zimmerman & Heller, consisting of 20 acres; Thomas Gaskins, consisting of 224 acres; Thomas Adams, consisting of 206 acres; Thomas Foster, consisting of 38 acres; Wm. Marshall, consisting of 9 acres; Pt. William Black, consisting of 6 acres; Wm. Kiehl, consisting of 26 acres; Chas. Daring, consisting of 25 acres; Godfrey Waters Estate, consisting of 24 acres.
(b) Situate in Mt. Carmel Township: McIntyre lands, consisting of 409 acres.
(c) Situate in West Camerson township: John Cowden, consisting of 192 acres; Wm. Cook, consisting of 412 acres; John H. Cowden, consisting of 109 acres; Alexander Hunter, consisting of 237 acres; Samuel Scott, consisting of 240 acres; Jere Jackson, consisting of 112 acres; Arch Gardner, Jr., consisting of 430 acres; Arch Gardner, Sr., consisting of 110 acres.
(d) Situate in Zerbe Township: J. N. Bailey, consisting of 165 acres; John Cowden, consisting of 103 acres; Wm. Gray, consisting of 91 acres; Thomas Grant, consisting of 489 acres; Thomas Hamilton, consisting of 87 acres; H. Himmelreich, consisting of 90 acres; Michael Kroll, consisting of 69 acres; Peter Maurer, consisting of 163 acres; John G. Martin, consisting of 12 acres; George Prince, consisting of 89 acres; Peter Sassaman, consisting of 203 acres; Wm. Wilson, consisting of 80 acres; Wm. Wilson, consisting of 206 acres; Henry Yoxtheimer, consisting of 50 acres; Isaac Zeigler, consisting of 82 acres; M. Zimmerman, consisting of 23 acres; Pt. John Berger, consisting of 9 acres; John Martin, consisting of 5 acres.
3. That the petitioners above-named, for the years 1937 and 1938, duly assessed and levied a tax on the tracts of land named in the next preceding request.
4. That the Philadelphia & Reading Coal & Iron Company, debtor above-named, conveyed said lands to the Great Anthracite Coal Company with the taxes assessed and levied by the above-named petitioners for the years 1937 and 1938 unpaid.
5. That the lands situate in Mt. Carmel Township and conveyed to the Great Anthracite Coal Company, known as the McIntyre Lands, consisting of 409 acres, are seated lands.
6. That the lands situate in Coal Township, known as the Frederick Kramer tract, consisting of 276 acres, are seated lands.
7. That the lands situate in Coal Township, known as the Thomas Gaskin lands, consisting of 224 acres, are seated lands.
8. That the lands situate in Coal Township, known as the William Marshall lands, consisting of 9 ...