Appeals, Nos. 258 and 259, Jan. T., 1955, from orders and judgments of Court of Common Pleas No. 6 of Philadelphia County, Dec. T., 1954, Nos. 8923 and 7841, in re matter of North American Rayon Corporation and in re matter of Congoleum-Nairn, Inc. Orders and judgments affirmed.
Abraham Wernick, Deputy City Solicitor, with him Murray L. Schwartz, First Deputy City Solicitor and Abraham L. Freedman, City Solicitor, for appellant.
George B. Clothier, with him Edmonds, Obermayer & Rebman, for appellee.
Hirst W. Stalberg, with him Walter I. Summerfield, Jr., David Bressler, and Shapiro, Rosenfeld, Stalberg & Cook, for appellee.
Before Stern, C.j., Stearne, Jones, Bell, Musmanno and Arnold, JJ.
OPINION BY MR. CHIEF JUSTICE HORACE STERN
The same question that presented itself and was decided in the case of City Stores Company v. Philadelphia, 376 Pa. 482, 103 A.2d 664, concerning the proper construction of an ordinance of the City of Philadelphia of September 7, 1937, now arises with respect to
the interpretation of an ordinance of the City of December 9, 1952, which replaced the 1937 ordinance. More specifically, the question, as stated by the City, is whether the Philadelphia Realty Transfer Tax Ordinance of December 9, 1952, imposes a tax upon the Privilege of transferring real estate located within the City of Philadelphia which cannot be avoided by holding the settlement outside the City.
North American Rayon Corporation conveyed to Jacquard Knitting Machines Corporation on June 30, 1954, a certain tract of land situate at G and Cayuga Streets, Philadelphia, for a consideration of $455,000. The deed was executed, acknowledged, delivered and accepted in New York City, and on the same day was recorded in Philadelphia.
Congoleum-Nairn, Inc., conveyed to George Friedland on April 30, 1954, a certain parcel of land situate on Erie Avenue between Second and Front Streets, Philadelphia, for a consideration of $1,425,000. The deed was executed, acknowledged, delivered and accepted in New York City, and was recorded in Philadelphia on May 3, 1954.
When these deeds were presented to the Commissioner of Records he refused to record them unless stamps were affixed evidencing the payment of the tax required by the ordinance of December 9, 1952. Thereupon the grantors complied under protest, the stamps with respect to the Congoleum-Nairn deed amounting to $14,250. and with respect to the North American Rayon Corporation deed to $4,550. In both cases petitions for refunds of the taxes thus paid were filed with the Revenue Commissioner, who refused the applications, as did also the Tax Review Board on appeal. Further ...