November 25, 1958
Appeal, No. 91, March T., 1958, from judgment of Court of Common Pleas of Allegheny County, Oct. T., 1957, No. 2553, in case of City of Pittsburgh et al. v. Francis R. Smith, Insurance Commissioner. Judgment affirmed.
Joseph S. D. Christof, with him Artemas C. Leslie, and McCloskey, Best & Leslie, for appellant.
Marcus Aaron, II, Assistant City Solicitor, with him J. Frank McKenna, Jr., City Solicitor, for appellee.
Before Jones, C.j., Bell, Musmanno, Jones and Cohen, JJ.
[ 394 Pa. Page 144]
OPINION PER CURIAM.
The Insurance Commissioner of the Commonwealth of Pennsylvania acting as a statutory liquidator of an insolvent insurance company is not a "public authority" within the meaning of the ordinance of the City of Pittsburgh which excludes "public authorities"; and hence a transfer of real estate made by him as the statutory liquidator is not excluded from taxation under that ordinance imposing a real estate transfer tax.
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