Appeal, No. 232, Jan. T., 1956, from decree of Court of Common Pleas of Luzerne County, Dec. T., 1954, No. 13, in equity, in case of Kirk Foulk et al. v. George Albert et al. Decree affirmed. Equity. Before VALENTINE, P.J. Adjudication filed finding for plaintiffs and setting aside tax sale; exceptions to adjudication dismissed and final decree entered. Defendants appealed.
Thomas C. Moore, with him J. Dallas Shepherd, for appellants.
Anthony C. Falvello, with him Rocco C. Falvello, Fredric R. Gallagher, and William J. Fahey, for appellees.
Before Stern, C.j., Jones, Bell, Chidsey, Musmanno and Arnold, JJ.
The decree of the Court below is affirmed on the following excerpts from the adjudication and opinion of President Judge VALENTINE:
"This case involves the validity of a tax sale of plaintiffs' personal property, which was assessed and sold as real estate.
"The jurisdiction of equity was sustained by Judge FLANNERY in opinion filed March 9th, 1955 (45 Luzerne 149).
"The buildings involved, viz., a cinder processing plant, a frame dwelling, a frame building and a garage
were erected upon real estate owned by the Pennsylvania Power & Light Company.
"For the years 1950, 1951 and 1952, these buildings were assessed in the name of 'T. F. Steele Coal Company.' In 1953, the assessment was changed to 'E. Miller Co., P.P. & L. Co., co-owner, c/o Curtis Rodgers, Harwood Mines, Hazle Township.'
"The buildings were exposed for sale for the nonpayment of taxes for the year 1950, and due to the fact that no bids were received were ...