Appeals, Nos. 18 and 19, April T., 1960, from judgments of County Court of Allegheny County, Nos. 109 and 110 of 1959, in cases of Koolvent Aluminum Awning Co. of Pittsburgh v. City of Pittsburgh et al., and Same v. School District of Pittsburgh et al. Judgments, as modified, affirmed.
Coleman Harrison, for appellant.
Regis C. Nairn, Assistant Solicitor, with him David Stahl, Solicitor, for City of Pittsburgh, appellee.
Edmund W. Ridall, Jr., Assistant Solicitor, and Niles Anderson, Solicitor, for School District of Pittsburgh, appellee.
Before Rhodes, P.j., Gunther, Wright, Woodside, Ervin, Watkins, and Montgomery, JJ.
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These two appeals involve actions in assumpsit to recover interest on judgments which had been entered against the City of Pittsburgh and the School District of Pittsburgh for tax refunds. The municipalities admit liability for interest from the date when the judgments were affirmed by this Court to the date when they were paid, but deny liability for interest from the date when the judgments were entered in the court below to the date when they were affirmed on appeal to this Court.
The facts are as follows: On February 4, 1955, the City of Pittsburgh and the School District of Pittsburgh notified Koolvent Aluminum Awning Co. of Pittsburgh that it was liable for the mercantile taxes, and the penalties and interest thereon, for the years 1952, 1953 and 1954. On April 14, 1955, the company paid the taxes demanded by the municipalities, under protest, claiming that as a manufacturer it was not subject to the tax. Koolvent then appealed to the County Court of Allegheny County. On March 11, 1957, that court found that the company was not subject to the taxes, and on April 29, 1957, judgments were entered in favor of Koolvent and against the city in the amount of $3922.15 and against the school district in the amount of $1927.57. The municipalities appealed to the Superior Court. On June 11, 1958, this Court affirmed the judgments; Koolvent Aluminum Awning Co. v. Pittsburgh, 186 Pa. Superior Ct. 233, 142 A.2d 428 (1958). On October 16, 1958, the city and school district paid the amount of the judgments, without interest, to the company.
Koolvent thereupon sued the city and the school district in assumpsit for interest on the judgments from the date they were entered (April 29, 1957) to the date the principal amount of the judgments was paid (October
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, 1958). The defendants admit liability for interest from the date when the judgments were affirmed by this Court (June 11, 1958) to the date when payment was made (October 16, 1958). The court below entered judgments against the city for $81.80 and, against the school district for $40.26, being the interest which each municipality admits to be due. Koolvent has ...