Original Jurisdiction in case of James N. Robertson, Recorder of Deeds of Delaware County, Pennsylvania v. Commonwealth of Pennsylvania, Department of Revenue.
James E. Del Bello, Assistant County Solicitor, for petitioner.
Kathleen Krise Shaulis, Assistant Counsel, with her, George T. Bell, Chief Counsel, for respondent.
Judges Rogers and Palladino, and Senior Judge Barbieri, sitting as a panel of three. Opinion by Judge Palladino.
[ 96 Pa. Commw. Page 152]
This action for a declaratory judgment, brought by James N. Robertson, Recorder of Deeds of Delaware County (Petitioner) against the Commonwealth, Department of Revenue (Department), is addressed to this Court's original jurisdiction. The parties have stipulated to the following facts:
1. The Petitioner, James N. Robertson was the Recorder of Deeds for Delaware County, Pennsylvania, a position which he had held during all times pertinent hereto.
2. The duties of the Petitioner as Recorder of Deeds included collecting taxes assessed on realty transfers in Delaware County, Pennsylvania.
3. Prior to July 1, 1976, the effective date of Act 283 (72 P.S. Sec. 901.1), the Petitioner, in his capacity as Recorder of Deeds, placed the monies collected from said realty transfer taxes in an interest bearing account at a federally insured bank.
4. The monies presently at issue before this Court represent the interest which accrued prior to July 1, 1976 on the realty transfer taxes
[ 96 Pa. Commw. Page 153]
which were collected during the period from November 30, 1975 to July 1, 1976.
5. The question to be resolved is whether the monies at issue belong to the County of Delaware or the ...