Appeal, No. 1, May T., 1962, from judgment of Court of Common Pleas of York County, April T., 1960, No. 476, in case of Mary C. Rockwell, executrix of estate of Ella May Rockwell, deceased, v. York County Retirement Board. Judgment affirmed.
Lewis P. Sterling, for appellant.
Harry C. Elsesser, Jr., for appellee.
Before Bell, C.j., Musmanno, Jones, Cohen, Eagen and Alpern, JJ.
OPINION BY MR. JUSTICE BENJAMIN R. JONES.
Ella M. Rockwell, a court stenographer employed by Fayette County, voluntarily retired under a superannuation retirement plan of Fayette County on March 1, 1947 and from that date until January 8, 1960 she received retirement pay from Fayette County. In 1947, Miss Rockwell, having left her employment by Fayette County, became a court stenographer and an employee of York County and, as such court stenographer, she received an annual salary plus transcript and folio fees.
During 1959, pursuant to the Fourth Class County Retirement Law,*fn1 the County Commissioners of York County, by a duly adopted resolution, created a retirement system for employees of York County, which retirement system became effective on January 4, 1960.
The parties have stipulated that on January 4, 1960 - the effective date of the retirement system - Ella May Rockwell was an "original member" of the retirement system within the meaning of the Fourth Class County Retirement Law and remained an "original member" until her death on January 8, 1960, just four days subsequent to the effective date of the retirement system.
Prior to her death at age 72, Miss Rockwell had attained "superannuation age", had never made any application to York County for retirement benefits and York County was indebted to her in the amount of $80.21 for salary from January 1, 1960 to January 8, 1960.
Subsequent to Miss Rockwell's death, Mary C. Rockwell, as executrix of Miss Rockwell's estate, requested the York County Retirement Board (Board)*fn2 to deduct from the salary then due Miss Rockwell by York County her proportionate contribution to the retirement fund on account of salary earned from January 4, 1960 to January 8, 1960; upon refusal by the Board to do so, a tender was made to the Board of the amount Miss Rockwell would have been required to contribute to the retirement fund and this tender was refused by the Board.
Miss Rockwell's executrix then instituted an action against the Board in the Court of Common Pleas of York County wherein the parties stipulated the essential facts. That court (LIVERANT, J., dissenting, in part), entered a judgment in favor of Miss Rockwell's estate and against the Board in the amount of $10,265.23 conditioned upon Miss Rockwell's estate paying to the Board the contribution required for the period from January 4, to January 8, 1960. This appeal followed.
This appeal raises three issues: (1) whether the estate of a deceased county employee who was employed on the effective date of the retirement system but died before contributing to the retirement fund and before making application for retirement is entitled to the benefits of the retirement fund so long as her personal representative tenders the contribution based upon the compensation earned between the effective date of the system and the date of death; (2) whether folio and transcript fees paid to a court stenographer are to be included in computing the retirement benefits of such ...