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COUNTY CHESTER v. JOHN A. HERDEG (03/24/88)

decided: March 24, 1988.

COUNTY OF CHESTER, APPELLANT
v.
JOHN A. HERDEG, APPELLEE



Appeal from the Order of the Court of Common Pleas of Chester County, in case of In Re: John A. Herdeg, No. 86-02159.

COUNSEL

Janet M. Colliton, with her, John S. Halsted, for appellant.

Joseph C. Bright, Jr., with him, Stephen P. Chawaga, Drinker, Biddle & Reath, for appellee.

President Judge Crumlish, Jr., Judges Craig, MacPhail, Doyle, Barry, Colins and Palladino. Opinion by President Judge Crumlish, Jr.

Author: Crumlish

[ 114 Pa. Commw. Page 584]

The County of Chester appeals*fn1 a Chester County Common Pleas Court order directing the County Board

[ 114 Pa. Commw. Page 585]

    of Assessment Appeals to refund to John A. Herdeg taxes paid pursuant to Section 1 of the Act of June 17, 1913, P.L. 507, as amended, 72 P.S. § 4821 (hereinafter County Personal Property Tax Act). We affirm.

The facts were set forth in the parties' stipulation and adopted by the common pleas court. Herdeg, a Chester County resident, owned a number of stock shares in the Wilmington Trust Company, a bank incorporated and having its principal place of business in Delaware. In 1985, when Herdeg filed his personal property tax return, he claimed that those shares were excluded and requested a refund of taxes for 1985 and 1984. The Chester County Board of Assessment Appeals denied his refund requests for both years.

The common pleas court held that the County Personal Property Tax Act excluded foreign bank stock shares from taxation and directed the Board to issue a refund to Herdeg.

The sole issue on appeal is whether Herdeg's stock in the Wilmington Trust Company is subject to the personal property tax. For the reasons set forth below, we hold that it is not.

Section 1 of the County Personal Property Tax Act, 72 P.S. § 4821, provides:

All personal property of the classes hereinafter enumerated, owned, held or possessed by any resident . . . is hereby made taxable ...


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